Laws
COVID-19 (Temporary Measures) Act 2020
Part 10
s 44

In forceAmendedUpdated to 1 Jul 2026Current version · Updated to 1 Jul 2026See versions on Singapore Statutes Online(opens the publisher’s site)

Contents

COVID-19 (Temporary Measures) Act 2020

Find in this Act

1Short title and commencement
1AApplications for assessor’s determination between 20 April 2022 and 30 April 2022
1BModification of Part 2 provisions for certain applications for determination by assessor
1CRegulations to give effect to sections 1A and 1B

1Preliminary

2Interpretation
3Prescribed period

2Temporary Relief for Inability to Perform Contracts

4Application
5Temporary relief from actions for inability to perform scheduled contract
5ARelief for inability to exercise right under scheduled contract
6Additional relief for inability to perform construction contract or supply contract
7Additional relief for inability to perform event contract or tourism-related contract
7ARelief from late payment interest or other charge
7BHolding over after termination or expiry of lease or licence of non-residential immovable property
8Consequences for taking action in contravention of section 5, 5A, 6, 7 or 7A
9Notification for relief
10Registrar of assessors
11Panel of assessors
12Application for assessor’s determination
13Assessor’s determination
13ASubsequent determinations
14No representation by advocate and solicitor
15Costs
15AConfidentiality of proceedings
16Registrar and assessors treated as public servants
17Protection from liability
18Amendment of First Schedule
19Regulations for this Part

2ARental Relief and Related Measures

19APurpose of Part
19BInterpretation of this Part
19CLease agreement to which this Part applies
19DCash grant under public scheme
19ERecovery of cash grant by Authority and consequences
19FNotice of cash grant
19GMoratorium on rent recovery
19HRental relief
19IAuthority’s request for information or documents
19JAdditional rental relief
19KRegistrar of rental relief assessors
19LPanel of rental relief assessors
19LAAdministrative support services, etc.
19MApplication for determination
19NAssessor’s determination
19OReversal or reduction of additional rental relief
19PStatutory repayment schedule
19QWhen statutory repayment schedule ceases to apply
19RApplication of this Division
19SRestriction on draw down of security deposit
19TDuty to replenish security deposit
19URequest for information or documents
19VDisapplication of section 6 of Income Tax Act
19WFalse declaration, etc.
19XRegulations for this Part

3Temporary Relief for Financially Distressed Individuals, Firms and Other Businesses

20Modifications to Bankruptcy Act
21Modifications to Insolvency, Restructuring and Dissolution Act 2018
22Modifications to Companies Act
23Modifications to Insolvency, Restructuring and Dissolution Act 2018
24Modifications to Limited Liability Partnerships Act
25Modifications to Business Trusts Act
26Saving and transitional provisions

4Temporary Measures for Conduct of Meetings

27Alternative arrangements for meetings

5Temporary Measures for Court Proceedings and Syariah Court Proceedings

28Conduct of court proceedings and Syariah Court proceedings using remote communication technology

6Temporary Measures Concerning Remission of Property Tax

29Transfer of benefit in relation to property tax remitted
30Disputes in relation to transfer of benefit
31Enforcement of determination, etc., of Panel
32Regulations for this Part
33Consequential amendment to Property Tax Act

7COVID‑19 Control Orders

34Control order to prevent spread of COVID-19
35Enforcement of control order

8Contracts Affected by Delay in the Performance or Breach of a Construction Contract, Supply Contract or Related Contract

36Application
37Application for determination
37AMoratorium
38Determination
38ASubsequent determinations
38BEffect of Part 8 determination on operation of Building and Construction Industry Security of Payment Act
38CSection 38 powers may be exercised in adjudication, etc., under Building and Construction Industry Security of Payment Act
38DEffect of determination on court or tribunal proceedings
39Regulations for this Part

8AExtension of Time for Construction Contracts

39AApplication and interpretation of this Part
39BExtension of time to complete construction works

8BTemporary Measures for Cost-Sharing in Construction Contracts

39CApplication of this Part
39DCost-sharing
39EAdjudication of disputes
39FRegulations for this Part

Part 8C

9Temporary Measures for Conduct of Collective Sale of Property

40Power to modify Land Titles (Strata) Act for collective sale of property affected by COVID-19 event

10Further Reliefs for Specified Contracts

41Interpretation of this Part
42Application of this Part
43Reliefs under this Part
44Moratorium
45Notice of negotiation
46Notice of objection
47Notice for adjustment
48Withdrawal of notices
49Time of termination of contract
50Effect of certificate
51Notice for compensation
52Withdrawal of notice for compensation
53Notice of revision of repayment schedule
54Notice of objection
55Withdrawal of notice
56Revised repayment schedule to form part of specified contract
57Time when revised repayment schedule ceases to apply
58Passing of title to goods
59Adjustment of rights and obligations for terminated contract
60Certification of contract of national interest
61Notice of negotiation for contract of national interest and notice for repricing
DWithdrawal of notice for repricing
63Adjustment relief Registrar
64Panel of adjustment relief assessors
65Appointment of adjustment relief assessors
66Adjustment relief assessor’s determinations
67Subsequent determinations
68Enforcement of adjustment relief assessor’s determinations
69No representation by advocate and solicitor
70Costs
71Confidentiality of proceedings
72Adjustment relief Registrar and adjustment relief assessors treated as public servants
73Protection from liability
74Form of notices, etc.
75Confidentiality of information and documents served
76False declaration, etc.
77Proceedings under other Acts
78Amendment of Second, Third, Fourth and Fifth Schedules
79Regulations for this Part

Part 10A

Part 11

12Rental Waiver Due to COVID-19 Event in 2021

85Purpose of this Part
86Interpretation of this Part
87Authority for this Part and delegation by Authority
88Registrar of rental waiver assessors
89Panel of rental waiver assessors
90Lease agreement to which this Part applies
91PTO’s eligibility for rental waiver under this Part
92Notice of rental waiver
93Service of notice of rental waiver and prescribed documents on landlord
94Rental waiver
95Application for assessor’s determination
96Powers of Registrar
97Assessor’s determination
98Subsequent determinations
99Reversal or reduction of rental waiver
100Application for issue of notice of rental waiver
101Powers of Registrar
102Determinations by assessor
103Application of Part 2 provisions
104Administrative support services, etc.
105Disapplication of section 6 of Income Tax Act
106False declaration, etc.
107Regulations for this Part

Schedules

1Scheduled contracts
2Termination of specified contracts
3Compensation
4FOURTH SCHEDULESections 43(5), 53(3), 54(2), 78(1) and (2) and 79Part 1DESCRIPTIONS OF SPECIFIED CONTRACTS1. The descriptions of specified...
5Moratorium

COVID-19 (Temporary Measures) Act 2020 · Updated to 1 Jul 2026 · Part 10 · Further Reliefs for Specified Contracts

44. Moratorium

No plain-English summary for s 44 yet. See the rest of this law

Amended

Last amended by an amending law of 2020.

Official textFrom Singapore Statutes Online, unchanged

(1)

Part 2 of the Fifth Schedule applies where, in relation to a specified contract —

specified contract

Defined · s 41

“specified contract” means a contract described in section 42(1).

Open s 41

(a)

a notice of negotiation is served in accordance with section 45 (including that section as applied by Division 5); or

(b)

a notice of revision is served in accordance with section 53.

(2)

Without affecting paragraph 12 of Part 2 of the Fifth Schedule, any person who, without reasonable excuse, contravenes paragraph 1 of Part 2 of the Fifth Schedule shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.

Terms defined in s 41

notice of negotiation
Defined · s 41
“notice of negotiation” means a notice of negotiation under section 45;
Open s 41
notice of revision
Defined · s 41
“notice of revision” means a notice of revision under section 53;
Open s 41
specified contract
Defined · s 41
“specified contract” means a contract described in section 42(1).
Open s 41

Report

Suggest a correction
Request removal of this part

Read on from s 45

Part 10A

Part 11

Part 12

Rental Waiver Due to COVID-19 Event in 2021

Read on from Part 12

Schedules

Read on from Schedules

Details

COVID-19 (Temporary Measures) Act 2020 · s 44

Saving and following need a free account.Sign in

Judgments that cite this Act

No judgment we hold cites this Act yet.

Where this comes from

Singapore Statutes Online · COVID-19 (Temporary Measures) Act 2020, Updated to 1 Jul 2026. Reader record updated on 7 Oct 2026.

Singapore legislation is Government copyright, used with the permission of the Attorney-General’s Chambers. Check Singapore Statutes Online for the latest version.

Open the official text