Singapore legislation
Regulation 13
of Property Tax (Exemption of Land under Development) (Off-Budget) Order
Regulation 13
Exemption to terminate upon planning permission or building permit ceasing to be valid
If the written planning permission granted under section 14 of the Planning Act (Cap. 232) or the permit to commence or carry out building works under section 7 of the Building Control Act (Cap. 29) in respect of any vacant land ceases to be valid before the expiry of the period of exemption specified in paragraph 3 in respect of the land, any exemption from tax in respect of the land under this Order shall terminate on the date of such cessation.