Singapore legislation
Regulation 40E
Regulation 40E
Notification of ceasing to be qualifying consumer
Subregulation 1
A consumer who is a qualifying consumer under regulation 40C(2) or (3) for any year and is not or will not be such a qualifying consumer for the next year (called in this regulation the year of cessation) must notify the Board of that fact in accordance with paragraphs (3) and (4).
Subregulation 2
[Deleted by S 112/2019 wef 01/03/2019]
Subregulation 3
A notification under paragraph (1) must —
be given —
using the relevant form provided in the electronic service at the Board’s Internet website at https://www.pub.gov.sg; and
in the manner specified by the Board;
be accompanied by the information and documents specified in the form mentioned in sub‑paragraph (a)(i) or as may be required by the Board and —
bills and other records (if any) showing the volume of each type of water supplied for the 3 consecutive years preceding the year of cessation; or
if the consumer is not or will not be a qualifying consumer in the year of cessation due to the consumer having ceased (in the preceding year) the business activities at the site or sites in connection with which water was used, documentary evidence that the consumer so ceased the business activity; and
be made —
before 1 April of the year of cessation; or
if sub‑paragraph (b)(ii) applies, within 3 months after the consumer ceases the business activities.
Subregulation 4
The relevant form referred to in paragraph (3)(a)(i) must be endorsed by the chief executive of the consumer.
Subregulation 5
Without prejudice to paragraph (1) —
a consumer which intends to cease its business operations may notify the Board in writing of the consumer’s intention to do so; and
the notification must be accompanied by documentary proof that the consumer intends to cease its business operations.
Subregulation 6
A consumer which contravenes paragraph (1) shall be guilty of an offence.