Singapore legislation
Section 40D
Section 40D
Power to make rules relating to temporary development levy
Amended by30/2003
The Minister may make rules to give effect to this Part and for any matter which is required under this Part to be prescribed and, in particular, for or with respect to all or any of the following matters:
(a)
the different rates and methods of calculation of the temporary development levy;
(b)
exempting any particular development or class of developments from being the subject of any temporary development levy;
(c)
the deferment of liability to pay any temporary development levy;
(d)
the refund, wholly or in part, of the temporary development levy paid by any person.