Stamp duty exemptions on purchase/transfer of “revived” residential property
Stamp Duty (Exemption) (No 5) Order 2013 [PU (A) 91/2013] exempts any qualifying loan instrument/agreement and any instrument of transfer relating to the purchase/transfer of a qualifying revived residential property in a qualifying abandoned project.
The exemption shall apply to instruments executed by an original purchaser on or after 1 January 2013 but not later than 31 December 2015.