Singapore legislation
Regulation 4
of Property Tax (Land Under Development for Owner-Occupied House) (Remission) Order 2013
Regulation 4
Period of remission
The remission of tax under paragraph 3 for the land shall be for the following period:
(a)
from and including the date of submission of the building plans for the house to the Commissioner of Building Control; and
(b)
to and including the date of issue of the TOP or CSC for the house, whichever is the earlier,except that the period shall not in any case exceed 2 years or comprise any period that is before 1st January 2014.