In general, the following instruments are chargeable with stamp duty: | |||
(a) | Assignment | ||
(b) | Lease/Tenancy Agreement | ||
(c) | Surrender of Lease/Tenancy Agreement where payment of consideration is involved | ||
(d) | Foreclosure order | ||
(e) | Vesting order | ||
(f) | Deed of Mutual Covenant and Grant where division of properties are effected | ||
(g) | Agreement for Sale and Purchase | } } | applicable to properties other than properties acquired under Home Ownership Scheme (HOS), Tenants Purchase Scheme (TPS) and Private Sector Participation Scheme (PSPS) |
(h) | Provisional/Temporary Agreement | } } | |
(i) | Irrevocable Power of Attorney | } } | |
(j) | Nomination/Direction | } } | |
(k) | Letter/Memorandum/Receipt evidencing Sale Agreement | } } } | |
(l) | Declaration of Trust | } } | |
(m) | Instrument conferring an option or Right to purchase or a Right of Pre-emption | } } | |
(n) | Mortgage/Charge/Further Charge in favour of a party which is not a financial institution | } } | |
The above list is not exhaustive. In case of doubt, you may submit the original instrument together with any relevant supporting documents to the Stamp Office for adjudication at a fee before it is delivered to the Land Registry for registration. |