STAMP DUTY (EXEMPTION) (NO. 4) ORDER 2004 [P.U. (A) 21]


STAMP DUTY (EXEMPTION) (NO. 4) ORDER 2004 [P.U. (A) 21]

(Gazetted on 8 January, 2004)

 

IN exercise of the powers conferred by subsection 80(1) of the Stamp Act 1949 [Act 378], the Minister makes the following order:

 

Citation and commencement

 

1. (1) This order may be cited as the Stamp Duty (Exemption) (No. 4) Order 2004.

 

(2) This Order is deemed to have come into operation on 13 September 2003.

 

Exemption

 

2. All instruments of transfer of real property to a Real Estate Investment Trust or a Property Trust Fund approved by the Securities Commission are exempted from stamp duty.

 

Made 17 December 2003

[Perb. (8.09)294/6/4-9 (SJ. 5) Vol. 3(Sk. 5); LHDN. 01/34/(S)/42/68-100-3-1(2003); PN(PU2)159/XXIX]

 

On behalf and in the name of the Minister of Finance

 

                                                                                                                             DR. NG YEN YEN

            Deputy Minister of Finance II

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