COVID-19 (Temporary Measures) Act 2020 · Updated to 1 Jul 2026 · Part 2A · Rental Relief and Related Measures
19E. Recovery of cash grant by Authority and consequences
Last amended by an amending law of 2020.
Official textFrom Singapore Statutes Online, unchanged
Regulations may be made under section 19X for the following purposes:
to enable the Authority to recover from any person (in whole or in part) any cash grant disbursed under the public scheme, on the grounds specified in the regulations;
Authority
“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;
to provide for the reversal of the whole or a part of any rental relief or additional rental relief under section 19H(1) or 19J(1) as a result of the recovery of the cash grant or a part of it, and to enable the recovery by a landlord of the whole or a part of an amount received by a tenant under section 19H(2)(d) or 19J(2)(d).
landlord
“landlord”, for any property, includes a lessor, sub-lessor, licensor or sub-licensor for that property, but excludes a person or class of persons prescribed as not being a landlord or landlords;
Terms defined in s 19B
Authority
Defined · s 19B“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;
landlord
Defined · s 19B“landlord”, for any property, includes a lessor, sub-lessor, licensor or sub-licensor for that property, but excludes a person or class of persons prescribed as not being a landlord or landlords;
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;
tenant
Defined · s 19B“tenant”, for any property, includes a lessee, sub-lessee, licensee or sub-licensee for that property, but excludes a person or class of persons prescribed as not being a tenant or tenants.
Part 3
Temporary Relief for Financially Distressed Individuals, Firms and Other Businesses
Part 4
Temporary Measures for Conduct of Meetings
Part 5
Temporary Measures for Court Proceedings and Syariah Court Proceedings
Part 6
Temporary Measures Concerning Remission of Property Tax
Part 7
COVID‑19 Control Orders
Part 8
Contracts Affected by Delay in the Performance or Breach of a Construction Contract, Supply Contract or Related Contract
Part 8A
Extension of Time for Construction Contracts
Part 8B
Temporary Measures for Cost-Sharing in Construction Contracts
Part 8C
Part 9
Temporary Measures for Conduct of Collective Sale of Property
Part 10
Further Reliefs for Specified Contracts
Part 10A
Part 11
Part 12