Singapore legislation

Regulation 2

of Property Tax (Commercial Property) (Remission) Order

Regulation 2

Definitions

In this Order —“commercial property” means —

(a)

the premises specified in the First Schedule; and

(b)

any premises used as —

(i)

a shop;

(ii)

an office;

(iii)

a commercial school;

(iv)

a restaurant;

(v)

a nightclub, bar or pub;

(vi)

a cinema or theatre;

(vii)

a child care centre;

(viii)

an amusement centre;

(ix)

a health centre; (x)a sports and recreation building; or

(xi)

a convention or an exhibition centre, but does not include any premises used —

(A)

as a business or science park, a petrol station, a serviced apartment or a warehouse; or

(B)

for any industrial purposes.

Definition

“commercial property” means —

(a)