Singapore legislation
Regulation 3
of Town Councils (Penalties and Interest for Late Payment of Improvement Contributions) Rules 2005
Regulation 3
Calculation of penalties for improvement contribution or instalment in arrears
Subregulation 1
No penalty under this rule shall be payable by a lessee or owner during the grace period in respect of any improvement contribution or instalment, or any part thereof, due from him and in arrears.
Subregulation 2
Subject to paragraphs (1) and (4), where any improvement contribution or part thereof is in arrears, there shall be imposed the following penalties:
in respect of the amount of improvement contribution or part thereof outstanding on the first day of the first month immediately following any grace period —
the penalty specified in the second column of the Schedule opposite the range in the first column thereof within which falls that amount so outstanding; plus(ii)$2; and
in respect of the amount of improvement contribution or part thereof that continues to be outstanding on the first day in the next or any subsequent month — the penalty specified in the second column of the Schedule opposite the range in the first column thereof within which falls the amount that is from time to time so outstanding on the first day of each such month.
Subregulation 3
Subject to paragraphs (1) and (5), where an instalment or part thereof is in arrears, there shall be imposed the following penalties:
in respect of the amount of instalment or part thereof outstanding on the first day of the first month immediately following any grace period —
the penalty specified in the second column of the Schedule opposite the range in the first column thereof within which falls that amount so outstanding; plus(ii)$2; and
in respect of the amount of instalment or part thereof that continues to be outstanding on the first day in the next or any subsequent month — the penalty specified in the second column of the Schedule opposite the range in the first column thereof within which falls the amount of the instalment or part thereof, together with such other instalments or parts thereof, that are from time to time outstanding on the first day of each such month.
Subregulation 4
The amount of $2 referred to in paragraph (2)(a)(ii) shall be payable only once in respect of an improvement contribution or any part thereof that is in arrears even though it continues to be in arrears during the period referred to in paragraph (2)(b).
Subregulation 5
The amount of $2 referred to in paragraph (3)(a)(ii) shall be payable only once in respect of any instalment plan, regardless of any other instalments in that plan falling in arrears unless the instalments in arrears are not consecutive.
Subregulation 6
The amount of penalty accrued under paragraph (2) or (3) shall not be added to and shall not be regarded as part of any improvement contribution or instalment outstanding for the purposes of calculating a future penalty.