Singapore legislation
Regulation 2
of Property Tax (Rate for Owner-Occupied Residential Premises) (Remission) Order
Regulation 2
Definitions
In this Order —“base tax” means —
the amount of annual property tax payable at the concessionary rate by an owner-occupier of a dwelling-house as at 30th June 1990;
the amount of annual property tax payable at the concessionary rate by an owner-occupier of a dwelling-house for the period immediately before 1st July 1990 where the owner-occupied dwelling-house is included in the Valuation List only after 30th June 1990;“owner-occupied dwelling-house” has the same meaning as in the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10);“owner-occupier’s rate” has the same meaning as in the Property Tax (Rate for Owner-Occupied Residential Premises) Order.
Definition
“base tax” means —
the amount of annual property tax payable at the concessionary rate by an owner-occupier of a dwelling-house as at 30th June 1990;
the amount of annual property tax payable at the concessionary rate by an owner-occupier of a dwelling-house for the period immediately before 1st July 1990 where the owner-occupied dwelling-house is included in the Valuation List only after 30th June 1990;
Definition
“owner-occupied dwelling-house” has the same meaning as in the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10);
Definition
“owner-occupier’s rate” has the same meaning as in the Property Tax (Rate for Owner-Occupied Residential Premises) Order.