Singapore legislation
Regulation 6
Regulation 6
Transitional provision
Subregulation 1
Despite paragraph 3 and the Schedule, the waterborne tax payable by the owner or occupier of any premises in relation to water supplied by the Board to those premises in the relevant billing month is the sum of the following:
the specified amounts of the waterborne tax that is attributable to water that is supplied, or fairly or reasonably estimated to have been supplied, on the days in March 2024; and
the specified amounts of the waterborne tax that is attributable to water that is supplied, or fairly or reasonably estimated to have been supplied, on the days in April 2024.
Subregulation 2
Despite paragraph 3 and the Schedule, the waterborne tax payable by the owner or occupier of any premises for used water that is leachate and discharged from the premises in March 2024, is the amount calculated according to Part 2 of the Schedule to the Public Utilities (Waterborne Tax) Order 2013 as in force immediately before 1 April 2024.
Subregulation 3
In this paragraph —
Definition
“relevant billing month”, in relation to any premises, means the period of a month that comprises days in March 2024 and April 2024, and in respect of which a bill for the specified amounts of the waterborne tax is rendered by the Board;
Definition
“specified amounts of the waterborne tax” —
in relation to the part of the relevant billing month comprising days in March 2024, means the amount of waterborne tax calculated according to Part 1 of the Schedule to the Public Utilities (Waterborne Tax) Order 2013 as in force immediately before 1 April 2024; and
in relation to the part of the relevant billing month comprising days in April 2024, means the amount of waterborne tax calculated according to Part 1 of the Schedule as in force on 1 April 2024.