| 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. | |||
