Additional rental relief
19J.—(1)  Subject to Division 4 and the regulations mentioned in section 19E, on the date the owner of a prescribed property receives a notice of cash grant pertaining to a PTO of that property, the following (called in this Part the additional rental relief) are also treated as waived:
(a)the prescribed amount of rent that is payable for a prescribed period in the relevant period under a lease agreement between each tenant of that property in the PTO chain and that tenant’s landlord;
[Act 30 of 2020 wef 31/07/2020]
(b)any interest or other charge (however described) payable under the lease agreement on the amount waived under paragraph (a).
(2)  If subsection (1) applies, then, despite any law or anything in the lease agreement —
(a)the tenant is not liable for rent that is payable under the lease agreement for the prescribed period of an amount up to the prescribed amount, and for any interest or other charge on that amount;
[Act 30 of 2020 wef 31/07/2020]
(b)if the tenant has already paid to the tenant’s landlord any rent for all or any part of the prescribed period (including any interest or other charge on such rent) under the lease agreement, then the rent payable by the tenant for the remaining period of the lease agreement is reduced by the amount paid up to the prescribed amount (called in this section the deductible amount), in the order described in paragraph (c);
[Act 30 of 2020 wef 31/07/2020]
(c)for the purposes of paragraph (b), the rent payable for the earliest period of time under the lease agreement is reduced first, followed by the rent payable for the next earliest period and so on; and
(d)if paragraph (b) is inapplicable, or there is any balance of the deductible amount remaining after any reduction under that paragraph, the tenant’s landlord must immediately refund to the tenant the deductible amount or the balance, and the deductible amount or the balance is recoverable from the tenant’s landlord as a debt due to the tenant.
(3)  To avoid doubt, the amount of additional rental relief given under this section to a tenant of a prescribed property is not limited to or determined by the amount of cash grant disbursed under the terms of the public scheme that pertains to a PTO of the property.
[Act 29 of 2020 wef 31/07/2020]