Singapore legislation
Clause 29
Clause 29
Liability order, etc., ceases to have effect when land betterment charge is fully paid
Subject to the making of a deferment determination under section 20, a transfer of deferred liability under section 23 or the making of a remission under section 14 —
(a)
a liability order; or (b)a revised liability order (if made),that is given to a taxable person in respect of a chargeable consent ceases to have effect in relation to the taxable person once all outstanding amounts of land betterment charge due in respect of that chargeable consent have been paid to the Authority.