| [backcolor=rgba(255, 255, 255, 0.972549)]Pursuant to the Stamp Duty (Exemption) (No. 10) Order 2007, the law provides for stamp duty exemption for a transfer of property between family members by way of love and affection as follows: | Transferor | Transferee | Exemption Rate |  | Husband | Wife | 100% |  | Wife | Husband | 100% |  | Mother and/or father | Child | 50% |  | Child | Mother and/or father | 50% | 
 
 
 [backcolor=rgba(255, 255, 255, 0.972549)]the law provides for 100% exemption from having to pay RPGT in the case of a transfer of property between family members by way of love and affection in the following instances: [backcolor=rgba(255, 255, 255, 0.972549)](a)   transfers between husband and wife; [backcolor=rgba(255, 255, 255, 0.972549)](b)   transfers between parent and child; and [backcolor=rgba(255, 255, 255, 0.972549)](c)   transfers between grandparent and grandchild. 
 [backcolor=rgba(255, 255, 255, 0.972549)]小3的爱不算哦。 
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