Singapore legislation

Regulation 10

of Land Betterment Charge (Concessionary Relief) Order 2022

Regulation 10

Land alienated or sold by Government or public authority

Subregulation 1

No land betterment charge is payable for chargeable consent that is given in relation to any development on any land that —

(a)

is alienated by or on behalf of the Government other than to a public authority; or

(b)

is sold or leased, before 1 January 1983, by the URA, (whether on its own behalf or as agent for the HDB) other than to a public authority,to such extent and insofar as the development is in accordance with the use of the land and the maximum allowable intensity or plot ratio specified in the terms and conditions of either the alienation, the sale or the lease, the Pre‑chargeable Valuation of which development worked out is the highest.

Subregulation 2

Sub-paragraph (1) does not apply where the terms and conditions of the alienation, sale or lease (as the case may be) do not stipulate the use of the land or the maximum allowable intensity or plot ratio for any development on the land.