Singapore legislation
Regulation 7
Regulation 7
Delay in claim for exemption
Where a claim for exemption from tax is made to the Comptroller after the period referred to in paragraph 6(2), and the Comptroller does not accept the owner’s reason for the delay, the exemption from tax under this Order shall be from a date 6 months before the date on which the Comptroller received that application until the earlier of —
(a)
the date of expiry of the period of 3 years from the date of commencement of the foundation works; or
(b)
the date of issue of the TOP for the building or, where TOP is not issued, the date of the CSC.