In forceUpdated to 18 Dec 2023Current version · Updated to 18 Dec 2023See versions on Singapore Statutes Online(opens the publisher’s site)
Land Betterment Charge Act 2021 · Updated to 18 Dec 2023 · Part 5 · Assessment and Collection
Land Betterment Charge Act 2021 · Updated to 18 Dec 2023 · Part 5 · Assessment and Collection
Official textFrom Singapore Statutes Online, unchanged
Subject to the making of a deferment determination under section 20, a transfer of deferred liability under section 23 or the making of a remission under section 14 —
a liability order; or (b)a revised liability order (if made),that is given to a taxable person in respect of a chargeable consent ceases to have effect in relation to the taxable person once all outstanding amounts of land betterment charge due in respect of that chargeable consent have been paid to the Authority.
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Part 6
Part 7
Part 8
Part 9
Part 10