Clause 6

The Comptroller may remit wholly or in part the surcharge levied on property tax payable in respect of any residential property which is jointly owned by either a citizen of Singapore or permanent resident and one or more other persons who not being a citizen of Singapore or permanent resident is or are related to the first-mentioned joint owner if the Comptroller is satisfied that the property is occupied by the said owners and that payment of the surcharge will result in hardship.