Singapore legislation
Clause 8
Clause 8
Amendment of section 20
Section 20 of the principal Act is amended —
by inserting, immediately after subsection (3), the following subsection:“(3A) Notwithstanding any objection referred to in subsection (3), there shall be payable to account of tax in respect of that property a sum calculated at the prescribed rate of tax on the basis of the annual value proposed under subsection (2), or the annual value in the Valuation List as the Comptroller may, in his discretion, decide; and such sum shall be payable and recoverable in the same manner in which taxes are payable and recoverable under this Act.”;
by deleting the words “by the signature of the Chief Assessor” in subsection (7) and substituting the words “in such manner as the Chief Assessor thinks fit”; and
by inserting, immediately after the word “property” in subsection (9)(a)(i), the words “previously vacant or”.