19D. Cash grant under public scheme

Terms defined in s 19B

• Authority

  Authority

  Defined · s 19B

  “Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;

  Open s 19B
• prescribed property

  prescribed property

  Defined · s 19B

  “prescribed property” means any prescribed non-residential property or any property belonging to a prescribed class of non-residential property, and includes any part of such property;

  Open s 19B
• property

  property

  Defined · s 19B

  “property” includes any part of the property;

  Open s 19B
• PTO

  PTO

  Defined · s 19B

  “prescribed tenant-occupier” or “PTO” means a tenant of any prescribed property who satisfies the prescribed criteria and who is an occupier of the property;

  Open s 19B
• public scheme

  public scheme

  Defined · s 19B

  “public scheme” means the public scheme for the giving of cash grants to mitigate rental costs, that is part of the Budget Statement of the Government dated 26 May 2020;

  Open s 19B