Regulation 1
Citation and commencement
These Regulations are the Land Betterment Charge (Deferment) Regulations 2022 and come into operation on 1 August 2022.
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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.
Citation and commencement
These Regulations are the Land Betterment Charge (Deferment) Regulations 2022 and come into operation on 1 August 2022.
Extra criteria for deferment determination
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 —
the taxable person satisfies the criteria in paragraph (2); and
the land satisfies the criteria in paragraph (3).
The taxable person is a public authority.
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.
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