How many regulations does Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 have?

Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 contains 4 regulations.

/akn/sg/act/sub_leg/1960/PTA-S553-2001

Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001

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Type: Subsidiary Legislation
Status: In force
Enacted: 1960
Sections: 4

Quick answer

About this subsidiary legislation

Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S553-2001 1960, currently marked in force and first recorded in 1960.

Regulation 1

Citation and commencement

This Order may be cited as the Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001.(2) This Order shall be deemed to have come into operation on 1st July 2001 and shall remain in operation until 31st December 2002 (both dates inclusive).

Subregulation 1

This Order may be cited as the Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001.

Subregulation 2

This Order shall be deemed to have come into operation on 1st July 2001 and shall remain in operation until 31st December 2002 (both dates inclusive).

Regulation 2

Remission of tax and payments in lieu of tax

Subject to paragraph 3, there shall be a remission of the following amounts in respect of any building or part thereof which is permitted to be used under the Planning Act (Cap. 232) for any purpose other than for human habitation:

(a)

in the case of any building or part thereof owned and let by a statutory board specified in the Schedule, 30% of any payment made in lieu of tax under section 6(7) of the Act; and

(b)

in any other case, the aggregate of —

(i)

100% of the tax payable on the first $80,000 of the annual value of the building or part thereof; and

(ii)

30% of the tax payable on the annual value of the building or part thereof exceeding $80,000.

Regulation 3

Application of Order

This Order shall not apply to —

(a)

any building or part thereof owned and occupied by any statutory board for which payment in lieu of tax is made under section 6(7) of the Act;

(b)

any building or part thereof owned and let by any statutory board, other than a statutory board specified in the Schedule, for which payment in lieu of tax is made under section 6(7) of the Act;

(c)

any building or part thereof situated or being erected on any land where the annual value of that property has been assessed as if it were vacant land under section 2(3)(b) of the Act; or

(d)

any building or part thereof situated or being erected on that part of any land which has been demarcated as excess land under section 2(5) of the Act and where the annual value has been separately assessed by deeming that part of the land as vacant land.

Regulation 4

Revocation

The Property Tax (Non-Residential Buildings) (Remission) Order 2001 (G.N. No. S 398/2001) is revoked.

Common questions

What is Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001?: Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-S553-2001 1960, currently marked in force and first recorded in 1960.
Is Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 still in force?: Yes — Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 is currently in force.
When did Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 take effect?: Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 was first recorded in 1960.
How many regulations does Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 have?: Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 contains 4 regulations.
Where can I read the official version of Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001?: The official text of Property Tax (Non-Residential Buildings) (Remission) (No. 2) Order 2001 is published at sso.agc.gov.sg.