Singapore legislation
Regulation 12
of Property Tax (Building Works in Residential Premises) (Remission) Order
Regulation 12
Cases where remission not to be granted
Subregulation 1
The remission under this Order shall not be granted or if granted shall be revoked and shall not take effect if —
the owner has not made his application for remission in accordance with paragraph 5;
the building works do not require approval under Part II of the Building Control Act;
the building works were not completed at the time of application for remission under this Order, or, in the case of an application by the owner under paragraph 5(5)(b), the building works were completed by a person other than that owner;
the dwelling-house was not owner-occupied by the applicant continuously for one year following the completion of the building works; or
during the period in respect of which the remission is claimed, any rent or fee is charged or received for the occupation or use of the dwelling-house or any part thereof.
Subregulation 2
Where any remission is revoked or does not take effect under this Order, the tax (which would otherwise be remitted) shall be payable and section 36 of the Act shall apply accordingly.