Singapore legislation
Regulation 9
of Property Tax (Exemption of Land under Development) (Off-Budget) Order
Regulation 9
Disqualifications
The exemption from tax under this Order in respect of any vacant land shall not be granted if —
the owner of the land has not made his application for exemption in accordance with paragraph 5 or 6;
there is no valid written permission under section 14 of the Planning Act (Cap. 232) or a valid permit to commence or carry out building works under section 7 of the Building Control Act (Cap. 29) in respect of the land for the period in respect of which the exemption is claimed;
the architect in charge has not certified that the foundation works for the buildings to be constructed on the land and floor slab of the first storey or the lowest basement of the building have been completed; or
during the period in respect of which the exemption is claimed, any rental is received or fee is charged by the owner for the use of the land or the buildings thereon or any part thereof.