Singapore legislation
Regulation 6
of Property Tax (Building Works in Residential Premises) (Remission) Order
Regulation 6
Remission to take effect from date on which Comptroller receives notice of submission of plans
Where notice of the submission of the building plans for approval or the written undertaking referred to in paragraph 5 is not given within the specified time, and the Comptroller has not allowed an extension of time under paragraph 7, the remission under this Order shall only have effect from the date on which the Comptroller has received that notice or undertaking until the earlier of the following dates:
the date of completion of the building works; or
the date of expiry of the period of two years commencing —
from 1st April 1991, in any case referred to in paragraph 4(1)(a);
from the date of submission of building plans to the Building Authority or Commissioner of Building Control (as the case may be) in any case referred to in paragraph 4(1)(b);
from the date the dwelling-house is vacated in any case referred to in paragraph 4(1)(c).