Singapore legislation

Regulation 10

of Property Tax (Exemption of Land under Development) Order

Regulation 10

Exemption to cease upon certain events

An exemption from tax under this Order shall cease if, and from the date of —

(a)

the written permission to develop the land under section 14 of the Planning Act (Cap. 232) or the permit to commence or carry out building works under section 7 of the Building Control Act ceases to be valid; or

(b)

the circumstances which qualified the owner for the exemption have changed.

Read in full context — Property Tax (Exemption of Land under Development) Order →