Singapore legislation
Regulation 2
of Property Tax (Exemption of Land under Development) (Off-Budget) Order
Regulation 2
Definitions
In this Order, unless the context otherwise requires —“Commissioner of Building Control” has the same meaning as in the Building Control Act (Cap. 29);“CSC” means a certificate of statutory completion in respect of a building issued by the Commissioner of Building Control under section 21(1) of the Building Control Act and, where more than one CSC is issued in respect of a building, means the first CSC so issued;“owner” means the owner of any vacant land on which a permanent building is being or is to be constructed;“permanent building” means a building other than a temporary building as defined in section 2(1) of the Building Control Act;“TOP” means the temporary occupation permit in respect of a building issued by the Commissioner of Building Control under section 21(2) of the Building Control Act and, where more than one TOP is issued in respect of a building, means the first TOP so issued.
Definition
“Commissioner of Building Control” has the same meaning as in the Building Control Act (Cap. 29);
Definition
“CSC” means a certificate of statutory completion in respect of a building issued by the Commissioner of Building Control under section 21(1) of the Building Control Act and, where more than one CSC is issued in respect of a building, means the first CSC so issued;
Definition
“owner” means the owner of any vacant land on which a permanent building is being or is to be constructed;
Definition
“permanent building” means a building other than a temporary building as defined in section 2(1) of the Building Control Act;
Definition
“TOP” means the temporary occupation permit in respect of a building issued by the Commissioner of Building Control under section 21(2) of the Building Control Act and, where more than one TOP is issued in respect of a building, means the first TOP so issued.