Historical caps
The relief originally covered qualifying ordinary-share acquisitions by Singapore companies from April 2010. Budget 2015 lowered the annual cap to S$40,000 alongside the S$20 million qualifying-deal cap. Budget 2016 doubled those figures, producing a S$80,000 annual stamp-duty-relief cap for instruments executed from 1 April 2016 to 31 March 2020, subject to the scheme conditions.
Limits and present-day relevance
From 11 March 2017, acquisitions in residential PHEs chargeable with ACD were excluded and required a non-ACD declaration when claiming. Adjudication fees applied whether or not Section 15A relief qualified. Income-tax M&A allowances and other restructuring reliefs are separate regimes: their continued existence does not revive this expired stamp duty relief. Use this guide only when assessing the relevant historical transaction.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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