Singapore legislation
Regulation 6
of Property Tax (Tax Deferral for Land Approved for Development) Regulations 2009
Regulation 6
Tax deferral for qualifying land developed in phases
Subregulation 1
Where any qualifying land is developed in phases, each phase of the development shall be treated as if it were a separate piece of qualifying land, and the Comptroller shall, subject to paragraph (3), grant separate tax deferrals for each phase.
Subregulation 2
The Comptroller may apportion the annual value of the land for each phase of its development for the purpose of any tax deferral under paragraph (1).
Subregulation 3
Notwithstanding paragraph (1), the Comptroller may require an applicant to apply for, and may grant, a tax deferral in respect of the entire qualifying land.