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Contents

Long Title

Part I PRELIMINARY

Part II PROVISIONS APPLICABLE TO INSTRUMENTS GENERALLY

Liability of instruments to duty

Payment of duty

Valuation for duty

Part III PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS

Part IV LIABILITY FOR PAYMENT OF DUTY

Part V ADJUDICATION AS TO STAMPS

Part VI TIME OF STAMPING INSTRUMENTS

Part VII INSTRUMENTS NOT DULY STAMPED

Part VIII ALLOWANCE FOR SPOILED STAMPS

Part IX OFFENCES AND PENALTIES

Part X MISCELLANEOUS

FIRST SCHEDULE Instruments Chargeable With Stamp Duty

SECOND SCHEDULE Instruments Which May be Stamped With Impressed or Adhesive Stamps

THIRD SCHEDULE Persons Liable to Pay Stamp Duty

FOURTH SCHEDULE Adjudication Fees

FIFTH SCHEDULE Valuation Fees

Legislative History

Comparative Table

 
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On 20/05/2013, you requested for the version in force on 20/05/2013 incorporating all amendments published on or before 20/05/2013. The closest version currently available is that of 01/04/2006.
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THIRD SCHEDULE
Persons Liable to Pay Stamp Duty
Article No.
 
Nature of the instrument and the reference number thereto in the First Schedule
 
Person liable to pay stamp duty
1.
 
BOND, COVENANT or INSTRUMENT — Article No. 1
 
 
 
 
(a) Bond, Covenant or Instrument
 
The lessee
 
 
(b) Duplicate or Counterpart
 
The lessor
2.
 
CONVEYANCE — Article No. 3 (a), (c) to (i)
 
The grantee, transferee or lessee
3.
 
EXCHANGE — Article No. 6
 
Same as a conveyance
4.
 
LEASE or AGREEMENT for a lease — Article No. 8
 
 
 
 
(a) Lease or Agreement
 
The lessee
 
 
(b) Counterpart or Duplicate
 
The lessor
5.
 
MORTGAGE — Article No. 9
 
The mortgagor or obligor
6.
 
PARTITION — Article No. 10
 
The parties thereto, in proportion to their respective shares in the whole property partitioned, unless the partition is made in execution of an order made by a civil court or arbitrator, when it shall be paid in such proportion as the court or arbitrator directs.
[S 284/98]