Singapore legislation
Clause 3
Clause 3
Amendment of section 7
Section 7 of the principal Act is amended by deleting subsection (2) and substituting the following subsections:“(2) Any owner of a building claiming under this section a refund of the tax which he has paid in respect of that building, for any period commencing from 1st November in any year to 31st October in the ensuing year, shall submit his claim in writing to the Comptroller not later than 15th November in the ensuing year or such other date as the Minister may by order prescribe.(2A) Notwithstanding subsections (1) and (2), the Comptroller may, in his discretion, make a refund under this section to the extent of the whole or any part thereof, where —
the person claiming the refund failed to submit his claim within the time specified in subsection (1) and the Comptroller is satisfied as to the reason for such failure;
part of the continuous period of 30 days falls before 1st November in any year and another part of that period falls on or after that date.”.