Singapore legislation
Regulation 6
of Property Tax (Exemption of Land under Development) (Off-Budget) Order
Regulation 6
Application for exemption where foundation works commenced after 12th October 2001
Subregulation 1
An owner of any vacant land which qualifies for exemption from tax under paragraph 3(b) shall comply with this paragraph.
Subregulation 2
The owner shall give written notice to the Comptroller of the date of commencement of the foundation works referred to in paragraph 3(b) within 14 days of the date of the commencement of the foundation works for the building.
Subregulation 3
An application for exemption shall be made in writing within 6 months of the completion of the foundation works for the building and the floor slab of the first storey or the lowest basement of the building.