86. Interpretation of this Part

In this Part, unless the context otherwise requires —“assessor’s determination” means a determination by a rental waiver assessor under section 97 on an application made under section 95;“Authority” means the Authority mentioned in section 87(1);“Division 4 determination” means a determination by a rental waiver assessor under section 102, on an application made under section 100, that it is just and equitable in the circumstances of the case for a notice of rental waiver to be issued even though the lease agreement does not satisfy section 91(2);“IRAS” means the Inland Revenue Authority of Singapore established by the Inland Revenue Authority of Singapore Act;“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;“lease agreement”, for any property, means an agreement for leasing or licensing the property that is in writing or evidenced in writing, and includes a lease or a licence;“notice of rental waiver” means a notice issued by the Authority under section 92(1);“occupier” includes such person as may be prescribed;“prescribed tenant-occupier” or “PTO” means a tenant of any prescribed property who is an occupier of that property;“PTO chain”, for a prescribed property, means a chain of landlords and tenants of the property ending with a PTO;“PTO’s landlord” means the landlord of a PTO;“Registrar” means the Registrar of rental waiver assessors appointed under section 88(1), and includes any Deputy Registrar of rental waiver assessors performing the functions of the Registrar;“rent” means the total amount payable by a tenant for the lease or licence of the property concerned, and includes any service charge and maintenance charge, and any other thing that is prescribed as being rent, but excludes any thing that is prescribed as not being rent;“rental waiver assessor” means a person appointed to the panel of rental waiver assessors under section 89;“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.

“assessor’s determination” means a determination by a rental waiver assessor under section 97 on an application made under section 95;

“Authority” means the Authority mentioned in section 87(1);

“Division 4 determination” means a determination by a rental waiver assessor under section 102, on an application made under section 100, that it is just and equitable in the circumstances of the case for a notice of rental waiver to be issued even though the lease agreement does not satisfy section 91(2);

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

“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;

“lease agreement”, for any property, means an agreement for leasing or licensing the property that is in writing or evidenced in writing, and includes a lease or a licence;

“notice of rental waiver” means a notice issued by the Authority under section 92(1);

“occupier” includes such person as may be prescribed;

“prescribed tenant-occupier” or “PTO” means a tenant of any prescribed property who is an occupier of that property;

“PTO chain”, for a prescribed property, means a chain of landlords and tenants of the property ending with a PTO;

“PTO’s landlord” means the landlord of a PTO;

“Registrar” means the Registrar of rental waiver assessors appointed under section 88(1), and includes any Deputy Registrar of rental waiver assessors performing the functions of the Registrar;

“rent” means the total amount payable by a tenant for the lease or licence of the property concerned, and includes any service charge and maintenance charge, and any other thing that is prescribed as being rent, but excludes any thing that is prescribed as not being rent;

“rental waiver assessor” means a person appointed to the panel of rental waiver assessors under section 89;

“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.