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Singapore legislation

Regulation 16

of Goods and Services Tax Voucher Fund Regulations 2014

Regulation 16

Rebate or credit on conservancy and service charges under GSTV — Conservancy and Service Charges (Rebate)

The nature of financial assistance under the GSTV — Conservancy and Service Charges (Rebate) that may be met from moneys in the Fund is the provision of rebates or credits on part or all of the conservancy and service charges in respect of an HDB flat, payable to the Town Council of a Town in which the HDB flat is located, by any individual who meets or is deemed to meet the eligibility criteria in regulation 17.