Singapore legislation

Regulation 18A

of Environmental Public Health (Crematoria) Regulations

Regulation 18A

Late payment interest rate

Amended byS 260/2024 wef 01/04/2024

Subregulation 1

If any fee payable under regulation 18 is not paid in full by the date on which payment is due, an amount equal to simple interest, at the rate of 4.5%-point above the 3-month compounded SORA, is payable on the amount outstanding for the period mentioned in paragraph (2).

Subregulation 2

The period on which the interest in paragraph (1) is to be levied —

(a)

starts from the date the payment of the fee or part of it is in arrears; and

(b)

ends on the date the payment is fully made.

Subregulation 3

Amended byS 260/2024 wef 01/04/2024

In this regulation —

Definition

“3-month compounded SORA”, in relation to a period, means —

(a)

if the period or a part of the period falls within the 6-month period beginning on 1 April of a calendar year, then, for the period or the part (as the case may be) — the compounded average of the SORA values for a 3-month period computed by the Monetary Authority of Singapore using the prescribed methodology, and published —

(i)

on its Internet website at http://www.mas.gov.sg; or

(ii)

where the website is unavailable to the public, in any other form that is readily accessible by the public,on either of the following days:

(iii)

if 1 March of that calendar year is a business day — that day;

(iv)

if 1 March of that calendar year is not a business day — the last business day in February of that calendar year; or

(b)

if the period or a part of the period falls within the 6-month period beginning on 1 October of a calendar year, then, for the period or the part (as the case may be) — the compounded average of the SORA values for a 3-month period computed by the Monetary Authority of Singapore using the prescribed methodology, and published —

(i)

on its Internet website at http://www.mas.gov.sg; or

(ii)

where the website is unavailable to the public, in any other form that is readily accessible by the public,on either of the following days:

(iii)

if 1 September of that calendar year is a business day — that day;

(iv)

if 1 September of that calendar year is not a business day — the last business day in August of that calendar year;

Definition

“business day” means any day other than a Saturday, Sunday or public holiday;

Definition

“prescribed methodology” means the methodology set out in the document called “Compounded Singapore Overnight Rate Average Index (“SORA Index”), Compounded SORA and MAS Floating Rate Notes (“MAS FRN”): A User Guide” dated 16 March 2021;

Definition

“Singapore Overnight Rate Average” or “SORA” means the volume-weighted average rate of borrowing transactions in the unsecured overnight interbank Singapore dollar cash market in Singapore between 8 a.m. and 6.15 p.m., as published by the Monetary Authority of Singapore —

(a)

on its Internet website at http://www.mas.gov.sg; or

(b)

where the website is unavailable to the public, in any other form that is readily accessible by the public.

Amended byS 260/2024 wef 01/04/2024