Singapore legislation

Regulation 6

of Property Tax (Commercial Property) (Remission) Order

Regulation 6

Exceptions

This Order shall not apply to —

(a)

any premises owned and occupied by any statutory board for which payment in lieu of tax is made under section 6(7) of the Act;

(b)

any premises owned and let by any statutory board, other than a statutory board specified in the Second Schedule, for which payment in lieu of tax is made under section 6(7) of the Act; or

(c)

any building or part thereof situated or being erected on any land where the annual value of that property has been assessed as if it were vacant land under section 2(3)(b) of the Act.

Read in full context — Property Tax (Commercial Property) (Remission) Order →