Singapore legislation

Regulation 4

of Property Tax (Vacant Port Land) (Remission) Order 2006

Regulation 4

Condition for remission of tax

The remission of tax under paragraph 3 in respect of any vacant port land shall be granted subject to the condition that during the period of the remission ––

(a)

PSA Corporation Ltd remains the owner of the vacant port land; and

(b)

the vacant port land is not occupied by any person other than PSA Corporation Ltd or persons engaged by PSA Corporation Ltd to develop the land for port operations.

Read in full context — Property Tax (Vacant Port Land) (Remission) Order 2006 →