Regulation 1
Citation and commencement
These Regulations are the Land Betterment Charge (Deferment) Regulations 2022 and come into operation on 1 August 2022.
/akn/sg/act/sub_leg/2021/LBCA-S572-2022
Land Betterment Charge (Deferment) Regulations 2022
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 2021
- Sections
- 2
Quick answer
About this subsidiary legislation
Land Betterment Charge (Deferment) Regulations 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation LBCA-S572-2022 2021, currently marked in force and first recorded in 2021.
Regulation 2
Extra criteria for deferment determination
Subregulation 1
For the purposes of section 20(2)(b) of the Act, a deferment determination deferring payment of any land betterment charge payable by a taxable person in respect of a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land may be granted if —
(a)
the taxable person satisfies the criteria in paragraph (2); and
(b)
the land satisfies the criteria in paragraph (3).
Subregulation 2
The taxable person is a public authority.
Subregulation 3
The land is the subject of a sub-lease granted by a public authority from under a State title lawfully granted to the public authority.
Common questions
- What is Land Betterment Charge (Deferment) Regulations 2022?
- Land Betterment Charge (Deferment) Regulations 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation LBCA-S572-2022 2021, currently marked in force and first recorded in 2021.
- Is Land Betterment Charge (Deferment) Regulations 2022 still in force?
- Yes — Land Betterment Charge (Deferment) Regulations 2022 is currently in force.
- When did Land Betterment Charge (Deferment) Regulations 2022 take effect?
- Land Betterment Charge (Deferment) Regulations 2022 was first recorded in 2021.
- How many regulations does Land Betterment Charge (Deferment) Regulations 2022 have?
- Land Betterment Charge (Deferment) Regulations 2022 contains 2 regulations.
- Where can I read the official version of Land Betterment Charge (Deferment) Regulations 2022?
- The official text of Land Betterment Charge (Deferment) Regulations 2022 is published at sso.agc.gov.sg.