Singapore legislation

Clause 3

Amendment of section 8

Section 8 of the principal Act is amended —

(a)

by deleting subsection (2) and substituting the following subsections:“(1A) Notwithstanding subsection (1), no refund of tax shall be made with respect to —

(a)

any unbroken period of 30 days or a calendar month or longer that starts on or after 1st January 2014; or

(b)

such portion of any unbroken period of 30 days or a calendar month or longer that falls after 31st December 2013.(2) An owner of a building claiming under this section a refund of the tax for any period or part thereof falling between 1st November 2012 and 31st December 2013 (both dates inclusive) shall submit his claim in writing to the Comptroller not later than 31st March 2014.”; and

(b)

by deleting paragraph (b) of subsection (3).

Read in full context — Property Tax (Amendment) Bill →