Regulation 10
Exemption to cease upon certain events
of Property Tax (Exemption of Land under Development) Order
Subsidiary LegislationIn forceProvision 10 of 11
Regulation 10
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.