Singapore legislation
Regulation 4
of Property Tax (Replacement Owner-Occupied House Under Construction) (Remission) Order 2013
Regulation 4
Period of remission
The remission of tax under paragraph 3 for the land shall be for the following period:
from and including the date on which the land is assessed as vacant land under the Act or the date of submission of the building plans for the replacement house or houses to the Commissioner of Building Control, whichever is the later; and
to and including the date of issue of the TOP or CSC for the replacement house (or, where there is more than one replacement house, the first TOP or CSC issued for any of the replacement houses), whichever is the earlier,except that the period shall not in any case exceed 2 years or comprise any period that is before 1st January 2014.