Singapore legislation
Section 40B
Section 40B
Liability to pay temporary development levy
(1)
The competent authority must determine whether a temporary development levy is payable in respect of any proposed development of land to be authorised by a temporary permission and, if payable, the amount thereof.
(2)
The competent authority must issue and serve a notice requiring the payment of the amount of temporary development levy on the person liable for the payment in accordance with subsection (3).
(3)
The competent authority may, in the competent authority’s discretion, impose the temporary development levy on —
the owner of the land with respect to which a temporary permission is to be granted; or
the person who applied for the temporary permission.
(4)
The liability of the person on whom the temporary development levy is imposed continues despite any change in ownership of the land.
(5)
Despite section 13(5), the competent authority must not grant any temporary permission until the temporary development levy payable under a notice under subsection (2) is paid to the competent authority.
(6)
Despite the provisions of any other written law relating to the registration of any interest or encumbrance over land, any outstanding amount of temporary development levy is to be secured as a first charge against the land to which the temporary permission relates and, subject to any other rights of the Government, prevails over all other estates and interests whenever created.