Singapore legislation
Regulation 9
of Property Tax (Building Works in Residential Premises) (Remission) Order
Regulation 9
No remission of tax where name of owner not in Valuation List
Subregulation 1
Where the name of the owner ceases to appear in the Valuation List as the owner of the dwelling-house, he shall not be granted any remission under this Order.
Subregulation 2
The purchaser, assignee or transferee of a dwelling-house undergoing building works may make an application for remission under this Order and shall —
not be entitled to remission in respect of any period before the date of the agreement of sale, assignment or transfer, as the case may be;
give notice in writing, within one month of the date of the agreement of sale, assignment or transfer, that building works are being carried out in the dwelling-house;
give a written undertaking that the dwelling-house will be owner-occupied following completion of the building works; and
make his application in accordance with paragraph 5.