Regulation 5

that during the applicable period under paragraph 4 —

the land on which the house is being constructed is not occupied;

no rent or fee is charged or received for any use of the land or any part thereof;

the owner of the land is also the owner of the house that is being constructed; and

no other property of the owner of the land is taxed at the owner‑occupier’s tax rates, unless that property is taxed at such rate pursuant to paragraph 4(6) or (7) of the Property Tax (Rates for Residential Premises) Order 2013 (G.N. No. S 691/2013);

that such owner notifies the Comptroller of the construction of the house on the land at any time —

on or after the date of submission of the building plans for the house to the Commissioner of Building Control; but(ii)no later than 30 days from and including the date of issue of the TOP or CSC for the house, whichever is the earlier, or such further time as the Comptroller may allow;

that, after construction of the house is completed, the house is principally used or occupied by such owner as residential premises for a period of at least one year from and including the date of issue of the TOP or CSC for the house, whichever is the earlier.