Singapore legislation
Regulation 7
of Property Tax (Replacement Owner-Occupied House Under Construction) (Remission) Order 2013
Regulation 7
Revocation, saving and transitional
Subregulation 1
The Property Tax (Residential Premises under Construction) (Remission) Order (O 17) is revoked, and the period of any remission of tax granted under the revoked Property Tax (Residential Premises under Construction) (Remission) Order that is on or after 1st January 2014 is further revoked with effect from 1st January 2014.
Subregulation 2
For the avoidance of doubt, notwithstanding sub‑paragraph (1), the revoked Property Tax (Residential Premises under Construction) (Remission) Order shall continue to apply in respect of any period of a remission of tax referred to in that Order, or part thereof, that is before 1st January 2014 as if the Order had not been revoked.
Subregulation 3
In the application of this Order to any land in respect of which there is, on 31st December 2013, a remission of tax under the revoked Property Tax (Residential Premises under Construction) (Remission) Order for a period which expires on or after 1st January 2014, the application for that remission under paragraph 6 of the revoked Order shall be treated as a notice under paragraph 5(1)(b) of this Order.