Singapore legislation
Regulation 8
Regulation 8
Disqualification from exemption
No vacant land shall be exempt from tax under this Order if —
(a)
there is no valid written permission to develop the land under section 14 of the Planning Act (Cap. 232) or no valid permit to commence or carry out building works under section 7 of the Building Control Act (Cap. 29) for the period in respect of which exemption is claimed; or
(b)
during the period in respect of which the exemption is claimed, any rent or fee is charged by the owner for the use of the land or the buildings on the land, or any part thereof.