Singapore legislation
Regulation 10
of Property Tax (Exemption of Land under Development) (Off-Budget) Order
Regulation 10
Approval of exemption
Subregulation 1
Where an application for exemption from tax in respect of any vacant land has been approved, the Comptroller shall inform the applicant in writing of the approval and of the effective dates of the period of exemption.
Subregulation 2
Where —
(a)
the application for exemption from tax referred to in sub-paragraph (1) has been approved; and
(b)
the Comptroller is satisfied that the owner of the vacant land has complied with the provisions of this Order,the Comptroller shall refund to the owner the amount of tax he has paid in respect of the period of exemption.