Singapore legislation
Regulation 8
Regulation 8
Remission of tax for vacant port land developed in phases
Where any vacant port land is developed in phases, the remission of tax in respect of the vacant port land under paragraph 3 may, at the discretion of the Comptroller, be granted in respect of such part of the land on which port operations have not commenced, and the Comptroller may apportion the annual value of the land for that purpose.