Regulation 5

that during the applicable period under paragraph 4 —

the land on which the replacement house or houses are being constructed is not occupied;

no rent or fee is charged or received for any use of the land or any part thereof;

the owner of the demolished house or houses is also the owner of the replacement house or houses that are being constructed; and

no other property of such owner is taxed at the owner-occupier’s tax rates, unless that property is taxed at such rate pursuant to paragraph 4(6) or (7) of the Property Tax (Rates for Residential Premises) Order 2013 (G.N. No. S 691/2013);

that such owner notifies the Comptroller of the construction of the replacement house or houses on the land at any time —

on or after the date of submission of building plans for the replacement house or houses to the Commissioner of Building Control; but(ii)no later than 30 days from and including the date of issue of the applicable TOP or CSC for the replacement house or houses referred to in paragraph 4(b), or such further time as the Comptroller may allow;

that, after construction of the replacement house or houses is completed, the replacement house or at least one of the replacement houses, as the case may be, is owner-occupied by such owner for a period of at least one year from and including the date of issue of the TOP or CSC (whichever is the earlier) applicable to the house.