Singapore legislation

Regulation 24

of Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025

Regulation 24

Saving and transitional provisions

Subregulation 1

Despite regulations 2(2) and 23 —

(a)

regulations 3(1), (1A) and (1B) and 4 of and the First and Second Schedules to the former Regulations as in force immediately before the specified date continue to apply to and in relation to any notice of appeal mentioned in section 29(1) that is lodged before the specified date; and

(b)

regulations 3(1) and (2), 5 and 21(1), (2), (3), (4), (5), (6), (8) (insofar as regulation 21(8) relates to a fee mentioned in regulation 21(1) or (5)(b)), (9), (10) (insofar as regulation 21(10) relates to a fee mentioned in regulation 21(1) or (5)(b)) and (11) do not apply to and in relation to any notice of appeal mentioned in sub‑paragraph (a).

Subregulation 2

For the purposes of these Regulations —

(a)

a notice of appeal mentioned in paragraph (1)(a) is treated as a notice of appeal to which these Regulations apply (to the extent they are applicable); and

(b)

the reference in regulation 4 to the requirements of regulation 3 is, in the case of a notice of appeal mentioned in paragraph (1)(a), to the requirements of regulation 3(1) of the former Regulations.

Subregulation 3

In this regulation, “specified date” means 1 April 2025.