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laws.sgby aturio
In forceUpdated to 1 Feb 2024
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Schedules

Schedule 2 · Retail premises

SECOND SCHEDULESections 2(1) and 31Retail premises

1. Premises are retail premises if they are used primarily for any of the following:

(a)

the sale of goods by way of retail;

(b)

the supply of services.

2. Despite paragraph 1, the premises mentioned in paragraph 1(b) are not retail premises if they are used primarily for the purpose of conducting administrative work in connection with the supply of services.

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