Singapore legislation
Regulation 7
of Property Tax (Exemption of Land under Development) (Off-Budget) Order
Regulation 7
Delay in application
Subregulation 1
Where the notice of the date of commencement of the foundation works for the building to be constructed on the land referred to in paragraph 5 or 6 is not given to the Comptroller within the time specified therein by the owner of the land and the Comptroller does not accept the owner’s reason for the delay, the period of exemption under paragraph 3 in respect of the land shall be from the date on which the Comptroller receives the notice until —
11th October 2003; or
the date of issue of the TOP or, where TOP is not issued, the date of issue of the CSC, for the building,whichever is the earlier.
Subregulation 2
Where the application for exemption referred to in paragraph 5 or 6 is not made to the Comptroller within the time specified therein by the owner of the land and the Comptroller does not accept the owner’s reason for the delay, the period of exemption under paragraph 3 in respect of the land shall be from the date on which the Comptroller receives the application until —
11th October 2003; or
the date of issue of the TOP or, where TOP is not issued, the date of issue of the CSC, for the building,whichever is the earlier.