Regulation 41

professional fees incurred as a result of capital expenditure;

piling costs;

cost of external works and services, such as earthworks, site preparation and clearance, covered ways, approach roads, car parks, retaining walls, fencing, foul drainage, basketball and volleyball courts, footpaths, playing fields and external water, gas and electrical mains;

building costs including electrical and plumbing services and firefighting equipment;

miscellaneous fees and charges for soil investigation, survey of land, search fees, plan fees, processing fees, connection fees for telephone, sewers, gas, electricity and water charged by Government departments and statutory bodies dealing with public utilities.