Transitional provisions

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The provisions of the Stamp Duty (Amendment) Law, 2018 [Law 43 of 2018] shall not apply — (a) in relation to a linked property transaction where the development scheme has obtained planning permission not later than the 30th day of June, 2019 and the relevant agreement for sale or the conveyance are executed not later than the 31st day of December, 2019; (b) in relation to any other type of land transaction not specified in paragraph (a) which is executed before the 1st day of January, 2019; and (c) in relation to any request for a concession, waiver, refund, abatement or any other type of request which can be made under the principal Law and which is made before the 1st day of January, 2019.

in relation to a linked property transaction where the development scheme has obtained planning permission not later than the 30th day of June, 2019 and the relevant agreement for sale or the conveyance are executed not later than the 31st day of December, 2019;

in relation to any other type of land transaction not specified in paragraph (a) which is executed before the 1st day of January, 2019; and

in relation to any request for a concession, waiver, refund, abatement or any other type of request which can be made under the principal Law and which is made before the 1st day of January, 2019.

Stamp Duty Act

34 Sections

s.34Transitional provisions— Stamp Duty Act (2019 Revision)

Section 34Part 0 —

Transitional provisions

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in relation to any other type of land transaction not specified in paragraph (a) which is executed before the 1st day of January, 2019; and

in relation to any request for a concession, waiver, refund, abatement or any other type of request which can be made under the principal Law and which is made before the 1st day of January, 2019.