Singapore legislation
Regulation 14
of Property Tax (Exemption of Land under Development) (Off-Budget) Order
Regulation 14
Change of circumstances
Subregulation 1
Any exemption from tax in respect of any vacant land under this Order shall cease where the circumstances that qualified the land for the exemption have changed.
Subregulation 2
The owner of any land which is exempted from tax under this Order shall notify the Comptroller in writing of any change in the circumstances that qualified the land for the exemption from tax within 15 days of such change.
Subregulation 3
Any owner of any land who contravenes sub-paragraph (2) shall be guilty of an offence.