Singapore legislation
Regulation 5
of Property Tax (Tax Deferral for Land Approved for Development) Regulations 2009
Regulation 5
Grant or refusal of tax deferral
Subregulation 1
Upon receipt of an application to defer the payment of tax made under regulation 4, the Comptroller shall consider the application and may grant the tax deferral or refuse to grant the tax deferral.
Subregulation 2
Where the Comptroller grants the tax deferral, tax for the qualifying lands in respect of the period of deferral shall be paid in accordance with regulation 8.