STAMP DUTY (REMISSION) (NO. 7) ORDER 2002 [P.U. (A) 434]

STAMP DUTY (REMISSION) (NO. 7) ORDER 2002 [P.U. (A) 434]

(Gazetted on 28 October, 2002)


IN exercise of the powers conferred by subsection 80(2) 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 (Remission) (No. 7) Order 2002.


     (2) This Order comes into operation on 1 January 2003.




2. (1) Fifty per centum (50%) of the stamp duty chargeable on any instrument of transfer of any immovable property operating as a voluntary disposition inter vivos from the donor specified in column (1) of the Schedule to the recipient specified in column (2) is remitted.


(2) For the purpose of this Order, “child” means a legitimate child, a step child or child adopted in accordance with any law.




           (1)                                                        (2)

           Donor                                            Recipient

           Husband                                        Wife

           Wife                                              Husband

           Mother and/or father                     Child

           Child                                             Mother and/or father


Made 23 October 2002

[CR (8.09) 294/6/4-9 (SJ. 5) Vol. 3; PN(PU2)159/XXVII]


On behalf and in the name of the Minister of Finance



Deputy Minister of Finance

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