Regulation 6
Claim for exemption
of Property Tax (Exemption of Land under Development) Order
Subsidiary LegislationIn forceProvision 6 of 11
Regulation 6
Subregulation 1
An owner of vacant land which qualifies for exemption from tax under paragraph 5 shall, in such form as the Comptroller may require, submit to the Comptroller a claim for exemption from tax under this Order.
Subregulation 2
A claim referred to in sub-paragraph (1) shall be made within 6 months of the commencement of foundation works or within such longer period as the Comptroller may, in his discretion, allow.
Subregulation 3
An owner shall, in a claim referred to in sub-paragraph (1), state —
(a)
the date of commencement of the foundation works of the approved building project; and
(b)
the period in respect of which exemption from tax under this Order is claimed.