A person is eligible to the first-time buyer registration duty exemption even if he or his spouse is or was the co-owner of an immovable property acquired by inheritance provided the land area is less than 10 perches. Henceforth, a person will be considered as a first-time buyer even if he or his spouse is or was the
(i) owner of an immovable property acquired by inheritance where the land area is less than 20 perches; or
(ii) co-owner of an immovable property acquired by inheritance where their share in that property is less than 20 perches of land