Singapore legislation
Regulation 2
of Stamp Duties (Non-licensed Housing Developers) (Remission) Rules 2011
Regulation 2
Definitions
Subregulation 1
In these Rules —
Definition
“housing accommodation” has the same meaning as in the Housing Developers (Control and Licensing) Act (Cap. 130);
Definition
“housing development” means constructing or causing to be constructed any housing accommodation for sale;
Definition
“licensed housing developer” has the same meaning as in the Housing Developers (Control and Licensing) Act;
Definition
“non-licensed housing developer” means —
a company registered under the Companies Act (Cap. 50); or
a business registered under the Business Registration Act (Cap. 32), that is lawfully carrying on the business of housing development but is not a licensed housing developer.
Subregulation 2
Any reference to the construction of any housing accommodation shall —
include any —
building operations; or (ii)demolition and rebuilding operations,in, on, over or under any land for the purpose of erecting the housing accommodation; and
exclude any alteration or addition to, or any repair or partial demolition and rebuilding of, the housing accommodation.