Singapore legislation
Regulation 2
of Property Tax (Tax Deferral for Land Approved for Development) Regulations 2009
Regulation 2
Definitions
In these Regulations —“applicant” means an owner of any qualifying land who applies under regulation 4 to the Comptroller to defer payment of tax for the qualifying land in respect of a period of deferral;“CSC” means a certificate of statutory completion in respect of a building issued under section 12(1) of the Building Control Act (Cap. 29) and, where more than one CSC is issued in respect of a building, means the first CSC so issued;“deferred tax” means the tax for any qualifying land in respect of the period of deferral, payment of which has been deferred pursuant to a grant of such deferral by the Comptroller under regulation 5;“development permission” means —
any written permission under section 12 of the Planning Act (Cap. 232) for the development of any land; or
any provisional permission under section 17 of the Planning Act for the development of any land;“owner” means an owner as defined in section 2(1) of the Act but does not include any owner that is an individual or an association or a body of persons;“period of deferral” means the period starting on a date specified in Part I of the Schedule and ending on a date specified in Part II thereof;“qualifying land” means any land, being vacant land or land assessed under section 2(3)(b) of the Act —
which has been approved for development under the Planning Act; and
for which valid development permission is in force at the time the application to defer payment of tax is made;“tax” includes any payment made in lieu of tax under section 6(11) of the Act;“TOP” means the temporary occupation permit granted under section 12(3) of the Building Control Act in respect of a building and, where more than one TOP is issued in respect of a building, means the first TOP so issued.
Definition
“applicant” means an owner of any qualifying land who applies under regulation 4 to the Comptroller to defer payment of tax for the qualifying land in respect of a period of deferral;
Definition
“CSC” means a certificate of statutory completion in respect of a building issued under section 12(1) of the Building Control Act (Cap. 29) and, where more than one CSC is issued in respect of a building, means the first CSC so issued;
Definition
“deferred tax” means the tax for any qualifying land in respect of the period of deferral, payment of which has been deferred pursuant to a grant of such deferral by the Comptroller under regulation 5;
Definition
“development permission” means —
any written permission under section 12 of the Planning Act (Cap. 232) for the development of any land; or
any provisional permission under section 17 of the Planning Act for the development of any land;
Definition
“owner” means an owner as defined in section 2(1) of the Act but does not include any owner that is an individual or an association or a body of persons;
Definition
“period of deferral” means the period starting on a date specified in Part I of the Schedule and ending on a date specified in Part II thereof;
Definition
“qualifying land” means any land, being vacant land or land assessed under section 2(3)(b) of the Act —
which has been approved for development under the Planning Act; and
for which valid development permission is in force at the time the application to defer payment of tax is made;
Definition
“tax” includes any payment made in lieu of tax under section 6(11) of the Act;
Definition
“TOP” means the temporary occupation permit granted under section 12(3) of the Building Control Act in respect of a building and, where more than one TOP is issued in respect of a building, means the first TOP so issued.