Stamp Duties (Relief from Stamp Duty upon Acquisition of Shares of Companies) Rules 2013

29 March 2013

The Stamp Duties (Relief from Stamp Duty upon Acquisition of Shares of Companies) Rules 2013, published on 26 March 2013 shall be deemed to have come into operation on 1st April 2010.

The Rules cover:

1. Citation and commencement

2. Definitions

3. Prescribed qualifying period

4. Conditions precedent for relief

5. Conditions subsequent for relief

6. Waiver of conditions

7. Statutory declaration

8. Commissioner to be notified of certain occurrences

9. Application to business trusts

Source: e-Gazette