Singapore legislation
Regulation 5
of Property Tax (Appeals Procedure for Valuation Review Board) Regulations 2025
Regulation 5
Amendment of notice of appeal
Subregulation 1
Subject to paragraphs (2) and (3), an appellant may, with the permission of the Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel, amend a notice of appeal lodged under regulation 3 or 4.
Subregulation 2
The Chairperson or Deputy Chairperson may only grant permission under paragraph (1) if the Chairperson or Deputy Chairperson (as the case may be) is satisfied that the amendment is to correct any clerical mistake or error, which may include such mistake or error relating to the grounds of the appeal.
Subregulation 3
The appeal panel may only grant permission under paragraph (1) if the appeal panel is satisfied that —
the amendment is to correct any clerical mistake or error, which may include such mistake or error relating to the grounds of the appeal; or
the amendment is to add, or has the effect of adding, a new ground of the appeal, and the appeal panel is satisfied that —
the ground is based on any matter of fact or law which came to light after the notice of appeal was lodged;
it was not practicable to include the ground in the notice of appeal; or
there are exceptional circumstances to do so.
Subregulation 4
Any amendment of a notice of appeal under paragraph (1) is subject to any conditions that the Chairperson, Deputy Chairperson or appeal panel (as the case may be) may determine.
Subregulation 5
Despite any amendment to a notice of appeal under this regulation, and subject to any order under regulation 8(1), the time limit specified in these Regulations for the doing of anything by a party for the purposes of any proceedings continues to apply to the doing of that thing by that party.