﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Land Betterment Charge Act 2021 amendments</title><link>https://sso.agc.gov.sg/Act/LBCA2021?ValidDate=20220801&amp;TransactionDate=20230911&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr2-</link><title>Land Betterment Charge Act 2021 - 2 General interpretation</title><description>General interpretation In this Act, unless the context otherwise requires — appointed day means the date of commencement of section 6; authorised development , for any land, means ...</description><pubDate>Mon, 18 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr8-</link><title>Land Betterment Charge Act 2021 - 8 Leviable increase in value of land</title><description>Leviable increase in value of land Subject to subsection (2), the prescribed percentage of the increase in the value of any land likely to accrue from the giving of a chargeable co...</description><pubDate>Mon, 18 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr26-</link><title>Land Betterment Charge Act 2021 - 26 When liability order must be given</title><description>When liability order must be given The Authority must give in accordance with subsection (2), (3) or (4) (whichever is applicable) a liability order stating an estimate of the amou...</description><pubDate>Mon, 18 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=xv-</link><title>Land Betterment Charge Act 2021 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 11 of 2021 Land Betterment Charge Act 2021 Bil...</description><pubDate>Mon, 18 Dec 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=al-</link><title>Land Betterment Charge Act 2021 - Long Title</title><description>An Act to provide for the imposition and collection of a tax on the increase in the value of land resulting from a chargeable consent given in relation to land, and to make consequ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=aw-</link><title>Land Betterment Charge Act 2021 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=P11-</link><title>Land Betterment Charge Act 2021 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr1-</link><title>Land Betterment Charge Act 2021 - 1 Short title and commencement</title><description>Short title and commencement This Act is the Land Betterment Charge Act 2021 and comes into operation on a date that the Minister appoints by notification in the Gazette .</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr2-</link><title>Land Betterment Charge Act 2021 - 2 General interpretation</title><description>General interpretation In this Act, unless the context otherwise requires — appointed day means the date of commencement of section 6; authorised development , for any land, means ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr3-</link><title>Land Betterment Charge Act 2021 - 3 Meaning of "chargeable consent"</title><description>Meaning of chargeable consent In this Act, a reference to chargeable consent in relation to any land is a reference to — the grant, on or after the appointed day, of a planning per...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr4-</link><title>Land Betterment Charge Act 2021 - 4 Meanings of "material interest" and "owner"</title><description>Meanings of material interest and owner For the purposes of this Act, a person is not an owner of any land unless the person has a material interest in the land. Subject to subsect...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr5-</link><title>Land Betterment Charge Act 2021 - 5 Purpose of Act</title><description>Purpose of Act The purpose of this Act is to define and impose a tax on the increase in the value of land resulting from a chargeable consent given in relation to the land — that e...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=P12-</link><title>Land Betterment Charge Act 2021 - Part 2 LAND BETTERMENT CHARGE</title><description>Part 2 LAND BETTERMENT CHARGE</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr6-</link><title>Land Betterment Charge Act 2021 - 6 Land betterment charge is tax</title><description>Land betterment charge is tax A tax called a land betterment charge is charged in accordance with the provisions of this Act in respect of each chargeable consent given in relation...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr7-</link><title>Land Betterment Charge Act 2021 - 7 Tax is on increase in value of land</title><description>Tax is on increase in value of land A land betterment charge payable in respect of any chargeable consent given in relation to a development or subdivision of, or a controlled acti...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr8-</link><title>Land Betterment Charge Act 2021 - 8 Leviable increase in value of land</title><description>Leviable increase in value of land Subject to subsection (2), the prescribed percentage of the increase in the value of any land likely to accrue from the giving of a chargeable co...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr9-</link><title>Land Betterment Charge Act 2021 - 9 Ascertaining amount of land betterment charge</title><description>Ascertaining amount of land betterment charge Subject to subsection (3), the amount of the land betterment charge in respect of any chargeable consent given in relation to a develo...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr10-</link><title>Land Betterment Charge Act 2021 - 10 Valuation method</title><description>Valuation method The Valuation method of ascertaining the amount of the land betterment charge in respect of any chargeable consent given in relation to a development or subdivisio...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr11-</link><title>Land Betterment Charge Act 2021 - 11 Table of Rates method</title><description>Table of Rates method The Table of Rates method for ascertaining the amount of the land betterment charge in respect of any chargeable consent in relation to a development of any l...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=P13-</link><title>Land Betterment Charge Act 2021 - Part 3 CONCESSIONS AND RELIEF</title><description>Part 3 CONCESSIONS AND RELIEF</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr12-</link><title>Land Betterment Charge Act 2021 - 12 General exemption</title><description>General exemption The Minister may, by order in the Gazette , exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a particul...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr13-</link><title>Land Betterment Charge Act 2021 - 13 Concessionary relief for planning objectives</title><description>Concessionary relief for planning objectives The Land Planning Minister may, after consulting the Minister, provide by order in the Gazette for concessionary relief, for a period o...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr14-</link><title>Land Betterment Charge Act 2021 - 14 Remission</title><description>Remission Where it is shown to the satisfaction of the Minister — that a natural person liable to pay any land betterment charge has suffered such a loss, or is in such circumstanc...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=P14-</link><title>Land Betterment Charge Act 2021 - Part 4 LIABILITY</title><description>Part 4 LIABILITY</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=P14-P21-</link><title>Land Betterment Charge Act 2021 - Division 1 Taxable persons</title><description>Taxable persons</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr15-</link><title>Land Betterment Charge Act 2021 - 15 Who is liable to pay land betterment charge</title><description>Who is liable to pay land betterment charge A land betterment charge in respect of a chargeable consent given in relation to a development or subdivision of, or a controlled activi...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr16-</link><title>Land Betterment Charge Act 2021 - 16 Assumed liability</title><description>Assumed liability A person who wishes to assume liability to pay any land betterment charge for a chargeable consent given in relation to a development or subdivision of, or a cont...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr17-</link><title>Land Betterment Charge Act 2021 - 17 Apportionment of liability according to material interests</title><description>Apportionment of liability according to material interests Where no one has, in accordance with section 16, assumed liability to pay any land betterment charge for a chargeable con...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr18-</link><title>Land Betterment Charge Act 2021 - 18 Joint liability</title><description>Joint liability Where 2 or more persons are joint owners of a material interest in land, they are each jointly and severally liable to pay any land betterment charge in respect of ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr19-</link><title>Land Betterment Charge Act 2021 - 19 Interests held on trust</title><description>Interests held on trust Where a material interest in any land is held by a person as a bare trustee, this Act applies as if that interest were vested in, and the acts of the truste...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=P14-P22-</link><title>Land Betterment Charge Act 2021 - Division 2 Deferment determinations</title><description>Deferment determinations</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr20-</link><title>Land Betterment Charge Act 2021 - 20 Deferment of liability by deferment determination</title><description>Deferment of liability by deferment determination A taxable person may apply to the Authority for a determination deferring payment of any land betterment charge payable by the tax...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr21-</link><title>Land Betterment Charge Act 2021 - 21 Effect of deferment determination</title><description>Effect of deferment determination A deferment determination that defers a taxable person’s liability to pay all or part of the total amount of any land betterment charge payable ha...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr22-</link><title>Land Betterment Charge Act 2021 - 22 Cancelling deferment determination</title><description>Cancelling deferment determination This section applies if a deferment determination is made and the Authority is satisfied that a disqualifying event in subsection (2) or (3) (as ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr23-</link><title>Land Betterment Charge Act 2021 - 23 Transfer of deferred liability</title><description>Transfer of deferred liability A taxable person whose liability to pay any land betterment charge is reduced by or under a deferment determination (called in this section the trans...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=P15-</link><title>Land Betterment Charge Act 2021 - Part 5 ASSESSMENT AND COLLECTION</title><description>Part 5 ASSESSMENT AND COLLECTION</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr24-</link><title>Land Betterment Charge Act 2021 - 24 When land betterment charge is payable</title><description>When land betterment charge is payable A land betterment charge that is payable by a taxable person is due and payable to the Authority — at the end of one month after a liability ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr25-</link><title>Land Betterment Charge Act 2021 - 25 Liability order</title><description>Liability order Every taxable person must be given a liability order stating — subject to paragraph (b ), the amount of the land betterment charge payable by the taxable person in ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr26-</link><title>Land Betterment Charge Act 2021 - 26 When liability order must be given</title><description>When liability order must be given The Authority must give in accordance with subsection (2), (3) or (4) (whichever is applicable) a liability order stating an estimate of the amou...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr27-</link><title>Land Betterment Charge Act 2021 - 27 Revised liability order</title><description>Revised liability order Subject to subsection (2), the Authority may revise an estimate of the amount or the amount of land betterment charge assessed and stated in a liability ord...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr28-</link><title>Land Betterment Charge Act 2021 - 28 Valuation method process</title><description>Valuation method process Where the Valuation method is required by section 9(2) or allowed by section 9(3) to be used to ascertain the amount of land betterment charge payable in r...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr29-</link><title>Land Betterment Charge Act 2021 - 29 Liability order, etc., ceases to have effect when land betterment charge is fully paid</title><description>Liability order, etc., ceases to have effect when land betterment charge is fully paid Subject to the making of a deferment determination under section 20, a transfer of deferred l...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr30-</link><title>Land Betterment Charge Act 2021 - 30 Payment of land betterment charge short levied, etc.</title><description>Payment of land betterment charge short levied, etc. Despite sections 25(4) and 29, where any amount of land betterment charge under this Act has been short levied or erroneously r...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=P16-</link><title>Land Betterment Charge Act 2021 - Part 6 RECOVERY AND EVASION</title><description>Part 6 RECOVERY AND EVASION</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=P16-P21-</link><title>Land Betterment Charge Act 2021 - Division 1 Recovery</title><description>Recovery</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr31-</link><title>Land Betterment Charge Act 2021 - 31 Recovery of land betterment charge</title><description>Recovery of land betterment charge Any land betterment charge is deemed, when it becomes due and payable at the expiry of the time so delimited by or under section 24, to be a debt...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr32-</link><title>Land Betterment Charge Act 2021 - 32 Action to recover may be taken any time</title><description>Action to recover may be taken any time Any action or remedy for recovery of land betterment charge and any interest under section 38 may be taken at any time, any written law to t...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr33-</link><title>Land Betterment Charge Act 2021 - 33 Priority of case in insolvency</title><description>Priority of case in insolvency The amount of any land betterment charge or penalty tax — due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at t...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr34-</link><title>Land Betterment Charge Act 2021 - 34 Contribution between taxable persons jointly liable</title><description>Contribution between taxable persons jointly liable Where 2 or more persons are liable for the same land betterment charge payable for a chargeable consent given in relation to a d...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr35-</link><title>Land Betterment Charge Act 2021 - 35 Contribution by tenants or occupiers</title><description>Contribution by tenants or occupiers Where a taxable person makes default in payment of any land betterment charge, then, without in any way releasing the taxable person from liabi...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr36-</link><title>Land Betterment Charge Act 2021 - 36 Land betterment charge to be first charge on land</title><description>Land betterment charge to be first charge on land Any land betterment charge payable in respect of a chargeable consent relating to any land shall, until it is paid, be a first cha...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr37-</link><title>Land Betterment Charge Act 2021 - 37 Overpayment</title><description>Overpayment Subject to subsection (3), where a taxable person is liable to pay any land betterment charge and the amount paid by the taxable person proves greater than the amount f...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=P16-P22-</link><title>Land Betterment Charge Act 2021 - Division 2 Default and penalty tax</title><description>Default and penalty tax</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr38-</link><title>Land Betterment Charge Act 2021 - 38 Interest in case of default</title><description>Interest in case of default If any land betterment charge is not paid before the end of the time delimited by or under section 24(1) or (2), the taxable person concerned is liable ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr39-</link><title>Land Betterment Charge Act 2021 - 39 Penalty tax payable where illegal development, etc., carried out</title><description>Penalty tax payable where illegal development, etc., carried out Where — a person has, before, on or after the appointed day — carried out any development or subdivision of any lan...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr40-</link><title>Land Betterment Charge Act 2021 - 40 Rectification order</title><description>Rectification order Where it appears to the Authority that a person has, before, on or after the appointed day, carried out any development of any land and there was no entitlement...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr41-</link><title>Land Betterment Charge Act 2021 - 41 Amount of penalty tax</title><description>Amount of penalty tax Subject to sections 42 and 43, the amount of penalty tax payable upon the giving of a rectification order under section 40(1)(d ) or (2)(d ) is the total of t...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr42-</link><title>Land Betterment Charge Act 2021 - 42 Reduction in penalty tax for voluntary disclosure, etc.</title><description>Reduction in penalty tax for voluntary disclosure, etc. The Authority may in the following circumstances reduce the amount of penalty tax payable upon the giving of a rectification...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr43-</link><title>Land Betterment Charge Act 2021 - 43 Increase in penalty tax for concealment</title><description>Increase in penalty tax for concealment In lieu of the amount calculated according to section 41(1)(b ), the Authority may increase the amount of penalty tax payable upon the givin...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr44-</link><title>Land Betterment Charge Act 2021 - 44 Recovery of penalty tax</title><description>Recovery of penalty tax Any penalty tax imposed under this Division is recoverable as if — the penalty tax were a land betterment charge due and payable under this Act; the rectifi...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr45-</link><title>Land Betterment Charge Act 2021 - 45 Evasion</title><description>Evasion Any person who wilfully with intent to evade or to assist any other person to evade payment of any land betterment charge — makes any false statement, declaration or entry ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=P17-</link><title>Land Betterment Charge Act 2021 - Part 7 APPEAL</title><description>Part 7 APPEAL</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr46-</link><title>Land Betterment Charge Act 2021 - 46 Interpretation of this Part</title><description>Interpretation of this Part In this Part, unless the context otherwise requires — appealable decision means any of the following decisions of the Authority not made upon a referenc...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr47-</link><title>Land Betterment Charge Act 2021 - 47 Appeal to Minister</title><description>Appeal to Minister An appellant who is aggrieved by an appealable decision may appeal to the Minister against the decision in accordance with this section. An appeal under this sec...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr48-</link><title>Land Betterment Charge Act 2021 - 48 Appeal does not excuse payment</title><description>Appeal does not excuse payment An appeal against an appealable decision does not affect the operation of the appealable decision concerned or prevent the taking of action to implem...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=P18-</link><title>Land Betterment Charge Act 2021 - Part 8 ADMINISTRATION</title><description>Part 8 ADMINISTRATION</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr49-</link><title>Land Betterment Charge Act 2021 - 49 Administration of Act</title><description>Administration of Act It is the function of the Authority to administer this Act. In performing the functions conferred on the Authority by this Act, the Authority must aim to stri...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr50-</link><title>Land Betterment Charge Act 2021 - 50 Authorised officers</title><description>Authorised officers The Authority may, in relation to any provision of this Act or its subsidiary legislation, appoint — any of its employees; any public officer; or any employee o...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr51-</link><title>Land Betterment Charge Act 2021 - 51 Powers of entry, etc., at premises</title><description>Powers of entry, etc., at premises An authorised officer may, with such assistants and workmen as are necessary, enter at any reasonable time any land which the authorised officer ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr52-</link><title>Land Betterment Charge Act 2021 - 52 Power to obtain information</title><description>Power to obtain information An authorised officer may by written notice require any person to provide, within a reasonable period specified in the notice, and in such form and mann...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr53-</link><title>Land Betterment Charge Act 2021 - 53 Power of designated valuer to obtain information</title><description>Power of designated valuer to obtain information A designated valuer may, at all reasonable times, enter any land and exercise powers mentioned in section 51(2)(a ) and (b ), for t...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr54-</link><title>Land Betterment Charge Act 2021 - 54 Offences for obstruction, etc.</title><description>Offences for obstruction, etc. A person who, without reasonable excuse, fails to do anything required of the person — under section 17(2) by the Authority; under section 52(1) by a...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr55-</link><title>Land Betterment Charge Act 2021 - 55 Authority to issue evidentiary certificates in respect of certain matters</title><description>Authority to issue evidentiary certificates in respect of certain matters Upon receipt of an application in writing made by a person in accordance with a form provided by the Autho...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr56-</link><title>Land Betterment Charge Act 2021 - 56 Protection from personal liability</title><description>Protection from personal liability No liability shall lie personally against any member, officer or employee of the Authority, any designated valuer or any other person acting unde...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr57-</link><title>Land Betterment Charge Act 2021 - 57 Consolidated Fund</title><description>Consolidated Fund All land betterment charges and penalty tax collected and recovered by the Authority under this Act, and all late payment interest imposed under section 38, must ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr58-</link><title>Land Betterment Charge Act 2021 - 58 Composition of offences</title><description>Composition of offences The Chief Executive of the Authority, or an employee of the Authority authorised in writing by the Authority, may compound any offence under this Act or the...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr59-</link><title>Land Betterment Charge Act 2021 - 59 Offences by corporations</title><description>Offences by corporations Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evid...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr60-</link><title>Land Betterment Charge Act 2021 - 60 Offences by unincorporated associations or partnerships</title><description>Offences by unincorporated associations or partnerships Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated associ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=P19-</link><title>Land Betterment Charge Act 2021 - Part 9 MISCELLANEOUS</title><description>Part 9 MISCELLANEOUS</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr61-</link><title>Land Betterment Charge Act 2021 - 61 Interface with other laws</title><description>Interface with other laws To avoid doubt, nothing in this Act limits section 31 of the Singapore Land Authority Act 2001 with respect to an offence under this Act or any of its sub...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr62-</link><title>Land Betterment Charge Act 2021 - 62 Service of documents</title><description>Service of documents A document that is permitted or required by this Act to be given to a person may be served as described in this section. A document permitted or required by th...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr63-</link><title>Land Betterment Charge Act 2021 - 63 Application to Government, etc.</title><description>Application to Government, etc. This Act binds the Government, but nothing in this Act renders the Government, or the Minister for the time being charged with the responsibility fo...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr64-</link><title>Land Betterment Charge Act 2021 - 64 Regulations by Authority</title><description>Regulations by Authority The Authority may, with the approval of the Minister, make regulations prescribing matters which by this Act are required or permitted to be prescribed, or...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr65-</link><title>Land Betterment Charge Act 2021 - 65 Regulations for Valuation method and Table of Rates method, etc.</title><description>Regulations for Valuation method and Table of Rates method, etc. The Minister may make regulations which are necessary or convenient to be prescribed, for carrying out or giving ef...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=P110-</link><title>Land Betterment Charge Act 2021 - Part 10 AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</title><description>Part 10 AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr66-</link><title>Land Betterment Charge Act 2021 - 66 Amendments to Planning Act 1998</title><description>Amendments to Planning Act 1998 The Planning Act 1998 is amended — by deleting the words and for the imposition of development charges on the development of land in the long title;...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr67-</link><title>Land Betterment Charge Act 2021 - 67 Amendments to Singapore Land Authority Act 2001</title><description>Amendments to Singapore Land Authority Act 2001 The Singapore Land Authority Act 2001 is amended — by inserting, immediately after the words recovery of in section 6(1)(e )(iv), th...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021?ValidDate=20231218&amp;ProvIds=pr68-</link><title>Land Betterment Charge Act 2021 - 68 Saving and transitional provisions</title><description>Saving and transitional provisions Despite section 66(e ), this Act does not apply to or in relation to — any development charge that is payable under the Planning Act 1998 by virt...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=xv-</link><title>Land Betterment Charge Act 2021 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 11 of 2021 Land Betterment Charge Act 2021 Bil...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr2-</link><title>Land Betterment Charge Act 2021 - 2 General interpretation</title><description>General interpretation In this Act, unless the context otherwise requires — appointed day means the date of commencement of section 6; authorised development , for any land, means ...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr8-</link><title>Land Betterment Charge Act 2021 - 8 Leviable increase in value of land</title><description>Leviable increase in value of land Subject to subsection (2), the prescribed percentage of the increase in the value of any land likely to accrue from the giving of a chargeable co...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=pr26-</link><title>Land Betterment Charge Act 2021 - 26 When liability order must be given</title><description>When liability order must be given The Authority must give in accordance with subsection (2), (3) or (4) (whichever is applicable) a liability order stating an estimate of the amou...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/LBCA2021/Historical/20220801?ValidDate=20220801&amp;ProvIds=xv-</link><title>Land Betterment Charge Act 2021 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 11 of 2021 Land Betterment Charge Act 2021 Bil...</description><pubDate>Mon, 01 Aug 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=al-</link><title>Land Betterment Charge Act 2021 - Long Title</title><description>An Act to provide for the imposition and collection of a tax on the increase in the value of land resulting from a chargeable consent given in relation to land, and to make consequ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=aw-</link><title>Land Betterment Charge Act 2021 - Enacting Formula</title><description>Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P11-</link><title>Land Betterment Charge Act 2021 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr1-</link><title>Land Betterment Charge Act 2021 - 1 Short title and commencement</title><description>Short title and commencement This Act is the Land Betterment Charge Act 2021 and comes into operation on a date that the Minister appoints by notification in the Gazette .</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr2-</link><title>Land Betterment Charge Act 2021 - 2 General interpretation</title><description>General interpretation In this Act, unless the context otherwise requires — appointed day means the date of commencement of section 6; authorised development , for any land, means ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr3-</link><title>Land Betterment Charge Act 2021 - 3 Meaning of "chargeable consent"</title><description>Meaning of chargeable consent In this Act, a reference to chargeable consent in relation to any land is a reference to — the grant, on or after the appointed day, of a planning per...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr4-</link><title>Land Betterment Charge Act 2021 - 4 Meanings of "material interest" and "owner"</title><description>Meanings of material interest and owner For the purposes of this Act, a person is not an owner of any land unless the person has a material interest in the land. Subject to subsect...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr5-</link><title>Land Betterment Charge Act 2021 - 5 Purpose of Act</title><description>Purpose of Act The purpose of this Act is to define and impose a tax on the increase in the value of land resulting from a chargeable consent given in relation to the land — that e...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P12-</link><title>Land Betterment Charge Act 2021 - Part 2 LAND BETTERMENT CHARGE</title><description>Part 2 LAND BETTERMENT CHARGE</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr6-</link><title>Land Betterment Charge Act 2021 - 6 Land betterment charge is tax</title><description>Land betterment charge is tax A tax called a land betterment charge is charged in accordance with the provisions of this Act in respect of each chargeable consent given in relation...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr7-</link><title>Land Betterment Charge Act 2021 - 7 Tax is on increase in value of land</title><description>Tax is on increase in value of land A land betterment charge payable in respect of any chargeable consent given in relation to a development or subdivision of, or a controlled acti...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr8-</link><title>Land Betterment Charge Act 2021 - 8 Leviable increase in value of land</title><description>Leviable increase in value of land Subject to subsection (2), the prescribed percentage of the increase in the value of any land likely to accrue from the giving of a chargeable co...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr9-</link><title>Land Betterment Charge Act 2021 - 9 Ascertaining amount of land betterment charge</title><description>Ascertaining amount of land betterment charge Subject to subsection (3), the amount of the land betterment charge in respect of any chargeable consent given in relation to a develo...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr10-</link><title>Land Betterment Charge Act 2021 - 10 Valuation method</title><description>Valuation method The Valuation method of ascertaining the amount of the land betterment charge in respect of any chargeable consent given in relation to a development or subdivisio...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr11-</link><title>Land Betterment Charge Act 2021 - 11 Table of Rates method</title><description>Table of Rates method The Table of Rates method for ascertaining the amount of the land betterment charge in respect of any chargeable consent in relation to a development of any l...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P13-</link><title>Land Betterment Charge Act 2021 - Part 3 CONCESSIONS AND RELIEF</title><description>Part 3 CONCESSIONS AND RELIEF</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr12-</link><title>Land Betterment Charge Act 2021 - 12 General exemption</title><description>General exemption The Minister may, by order in the Gazette , exempt any person or class of persons from all or any of the provisions of this Act, either generally or in a particul...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr13-</link><title>Land Betterment Charge Act 2021 - 13 Concessionary relief for planning objectives</title><description>Concessionary relief for planning objectives The Land Planning Minister may, after consulting the Minister, provide by order in the Gazette for concessionary relief, for a period o...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr14-</link><title>Land Betterment Charge Act 2021 - 14 Remission</title><description>Remission Where it is shown to the satisfaction of the Minister — that a natural person liable to pay any land betterment charge has suffered such a loss, or is in such circumstanc...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P14-</link><title>Land Betterment Charge Act 2021 - Part 4 LIABILITY</title><description>Part 4 LIABILITY</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P14-P21-</link><title>Land Betterment Charge Act 2021 - Division 1 Taxable persons</title><description>Taxable persons</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr15-</link><title>Land Betterment Charge Act 2021 - 15 Who is liable to pay land betterment charge</title><description>Who is liable to pay land betterment charge A land betterment charge in respect of a chargeable consent given in relation to a development or subdivision of, or a controlled activi...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr16-</link><title>Land Betterment Charge Act 2021 - 16 Assumed liability</title><description>Assumed liability A person who wishes to assume liability to pay any land betterment charge for a chargeable consent given in relation to a development or subdivision of, or a cont...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr17-</link><title>Land Betterment Charge Act 2021 - 17 Apportionment of liability according to material interests</title><description>Apportionment of liability according to material interests Where no one has, in accordance with section 16, assumed liability to pay any land betterment charge for a chargeable con...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr18-</link><title>Land Betterment Charge Act 2021 - 18 Joint liability</title><description>Joint liability Where 2 or more persons are joint owners of a material interest in land, they are each jointly and severally liable to pay any land betterment charge in respect of ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr19-</link><title>Land Betterment Charge Act 2021 - 19 Interests held on trust</title><description>Interests held on trust Where a material interest in any land is held by a person as a bare trustee, this Act applies as if that interest were vested in, and the acts of the truste...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P14-P22-</link><title>Land Betterment Charge Act 2021 - Division 2 Deferment determinations</title><description>Deferment determinations</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr20-</link><title>Land Betterment Charge Act 2021 - 20 Deferment of liability by deferment determination</title><description>Deferment of liability by deferment determination A taxable person may apply to the Authority for a determination deferring payment of any land betterment charge payable by the tax...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr21-</link><title>Land Betterment Charge Act 2021 - 21 Effect of deferment determination</title><description>Effect of deferment determination A deferment determination that defers a taxable person’s liability to pay all or part of the total amount of any land betterment charge payable ha...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr22-</link><title>Land Betterment Charge Act 2021 - 22 Cancelling deferment determination</title><description>Cancelling deferment determination This section applies if a deferment determination is made and the Authority is satisfied that a disqualifying event in subsection (2) or (3) (as ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr23-</link><title>Land Betterment Charge Act 2021 - 23 Transfer of deferred liability</title><description>Transfer of deferred liability A taxable person whose liability to pay any land betterment charge is reduced by or under a deferment determination (called in this section the trans...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P15-</link><title>Land Betterment Charge Act 2021 - Part 5 ASSESSMENT AND COLLECTION</title><description>Part 5 ASSESSMENT AND COLLECTION</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr24-</link><title>Land Betterment Charge Act 2021 - 24 When land betterment charge is payable</title><description>When land betterment charge is payable A land betterment charge that is payable by a taxable person is due and payable to the Authority — at the end of one month after a liability ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr25-</link><title>Land Betterment Charge Act 2021 - 25 Liability order</title><description>Liability order Every taxable person must be given a liability order stating — subject to paragraph (b ), the amount of the land betterment charge payable by the taxable person in ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr26-</link><title>Land Betterment Charge Act 2021 - 26 When liability order must be given</title><description>When liability order must be given The Authority must give in accordance with subsection (2), (3) or (4) (whichever is applicable) a liability order stating an estimate of the amou...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr27-</link><title>Land Betterment Charge Act 2021 - 27 Revised liability order</title><description>Revised liability order Subject to subsection (2), the Authority may revise an estimate of the amount or the amount of land betterment charge assessed and stated in a liability ord...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr28-</link><title>Land Betterment Charge Act 2021 - 28 Valuation method process</title><description>Valuation method process Where the Valuation method is required by section 9(2) or allowed by section 9(3) to be used to ascertain the amount of land betterment charge payable in r...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr29-</link><title>Land Betterment Charge Act 2021 - 29 Liability order, etc., ceases to have effect when land betterment charge is fully paid</title><description>Liability order, etc., ceases to have effect when land betterment charge is fully paid Subject to the making of a deferment determination under section 20, a transfer of deferred l...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr30-</link><title>Land Betterment Charge Act 2021 - 30 Payment of land betterment charge short levied, etc.</title><description>Payment of land betterment charge short levied, etc. Despite sections 25(4) and 29, where any amount of land betterment charge under this Act has been short levied or erroneously r...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P16-</link><title>Land Betterment Charge Act 2021 - Part 6 RECOVERY AND EVASION</title><description>Part 6 RECOVERY AND EVASION</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P16-P21-</link><title>Land Betterment Charge Act 2021 - Division 1 Recovery</title><description>Recovery</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr31-</link><title>Land Betterment Charge Act 2021 - 31 Recovery of land betterment charge</title><description>Recovery of land betterment charge Any land betterment charge is deemed, when it becomes due and payable at the expiry of the time so delimited by or under section 24, to be a debt...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr32-</link><title>Land Betterment Charge Act 2021 - 32 Action to recover may be taken any time</title><description>Action to recover may be taken any time Any action or remedy for recovery of land betterment charge and any interest under section 38 may be taken at any time, any written law to t...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr33-</link><title>Land Betterment Charge Act 2021 - 33 Priority of case in insolvency</title><description>Priority of case in insolvency The amount of any land betterment charge or penalty tax — due from a bankrupt at the date of the bankruptcy order, or from the bankrupt so dying at t...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr34-</link><title>Land Betterment Charge Act 2021 - 34 Contribution between taxable persons jointly liable</title><description>Contribution between taxable persons jointly liable Where 2 or more persons are liable for the same land betterment charge payable for a chargeable consent given in relation to a d...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr35-</link><title>Land Betterment Charge Act 2021 - 35 Contribution by tenants or occupiers</title><description>Contribution by tenants or occupiers Where a taxable person makes default in payment of any land betterment charge, then, without in any way releasing the taxable person from liabi...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr36-</link><title>Land Betterment Charge Act 2021 - 36 Land betterment charge to be first charge on land</title><description>Land betterment charge to be first charge on land Any land betterment charge payable in respect of a chargeable consent relating to any land shall, until it is paid, be a first cha...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr37-</link><title>Land Betterment Charge Act 2021 - 37 Overpayment</title><description>Overpayment Subject to subsection (3), where a taxable person is liable to pay any land betterment charge and the amount paid by the taxable person proves greater than the amount f...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P16-P22-</link><title>Land Betterment Charge Act 2021 - Division 2 Default and penalty tax</title><description>Default and penalty tax</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr38-</link><title>Land Betterment Charge Act 2021 - 38 Interest in case of default</title><description>Interest in case of default If any land betterment charge is not paid before the end of the time delimited by or under section 24(1) or (2), the taxable person concerned is liable ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr39-</link><title>Land Betterment Charge Act 2021 - 39 Penalty tax payable where illegal development, etc., carried out</title><description>Penalty tax payable where illegal development, etc., carried out Where — a person has, before, on or after the appointed day — carried out any development or subdivision of any lan...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr40-</link><title>Land Betterment Charge Act 2021 - 40 Rectification order</title><description>Rectification order Where it appears to the Authority that a person has, before, on or after the appointed day, carried out any development of any land and there was no entitlement...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr41-</link><title>Land Betterment Charge Act 2021 - 41 Amount of penalty tax</title><description>Amount of penalty tax Subject to sections 42 and 43, the amount of penalty tax payable upon the giving of a rectification order under section 40(1)(d ) or (2)(d ) is the total of t...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr42-</link><title>Land Betterment Charge Act 2021 - 42 Reduction in penalty tax for voluntary disclosure, etc.</title><description>Reduction in penalty tax for voluntary disclosure, etc. The Authority may in the following circumstances reduce the amount of penalty tax payable upon the giving of a rectification...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr43-</link><title>Land Betterment Charge Act 2021 - 43 Increase in penalty tax for concealment</title><description>Increase in penalty tax for concealment In lieu of the amount calculated according to section 41(1)(b ), the Authority may increase the amount of penalty tax payable upon the givin...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr44-</link><title>Land Betterment Charge Act 2021 - 44 Recovery of penalty tax</title><description>Recovery of penalty tax Any penalty tax imposed under this Division is recoverable as if — the penalty tax were a land betterment charge due and payable under this Act; the rectifi...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr45-</link><title>Land Betterment Charge Act 2021 - 45 Evasion</title><description>Evasion Any person who wilfully with intent to evade or to assist any other person to evade payment of any land betterment charge — makes any false statement, declaration or entry ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P17-</link><title>Land Betterment Charge Act 2021 - Part 7 APPEAL</title><description>Part 7 APPEAL</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr46-</link><title>Land Betterment Charge Act 2021 - 46 Interpretation of this Part</title><description>Interpretation of this Part In this Part, unless the context otherwise requires — appealable decision means any of the following decisions of the Authority not made upon a referenc...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr47-</link><title>Land Betterment Charge Act 2021 - 47 Appeal to Minister</title><description>Appeal to Minister An appellant who is aggrieved by an appealable decision may appeal to the Minister against the decision in accordance with this section. An appeal under this sec...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr48-</link><title>Land Betterment Charge Act 2021 - 48 Appeal does not excuse payment</title><description>Appeal does not excuse payment An appeal against an appealable decision does not affect the operation of the appealable decision concerned or prevent the taking of action to implem...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P18-</link><title>Land Betterment Charge Act 2021 - Part 8 ADMINISTRATION</title><description>Part 8 ADMINISTRATION</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr49-</link><title>Land Betterment Charge Act 2021 - 49 Administration of Act</title><description>Administration of Act It is the function of the Authority to administer this Act. In performing the functions conferred on the Authority by this Act, the Authority must aim to stri...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr50-</link><title>Land Betterment Charge Act 2021 - 50 Authorised officers</title><description>Authorised officers The Authority may, in relation to any provision of this Act or its subsidiary legislation, appoint — any of its employees; any public officer; or any employee o...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr51-</link><title>Land Betterment Charge Act 2021 - 51 Powers of entry, etc., at premises</title><description>Powers of entry, etc., at premises An authorised officer may, with such assistants and workmen as are necessary, enter at any reasonable time any land which the authorised officer ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr52-</link><title>Land Betterment Charge Act 2021 - 52 Power to obtain information</title><description>Power to obtain information An authorised officer may by written notice require any person to provide, within a reasonable period specified in the notice, and in such form and mann...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr53-</link><title>Land Betterment Charge Act 2021 - 53 Power of designated valuer to obtain information</title><description>Power of designated valuer to obtain information A designated valuer may, at all reasonable times, enter any land and exercise powers mentioned in section 51(2)(a ) and (b ), for t...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr54-</link><title>Land Betterment Charge Act 2021 - 54 Offences for obstruction, etc.</title><description>Offences for obstruction, etc. A person who, without reasonable excuse, fails to do anything required of the person — under section 17(2) by the Authority; under section 52(1) by a...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr55-</link><title>Land Betterment Charge Act 2021 - 55 Authority to issue evidentiary certificates in respect of certain matters</title><description>Authority to issue evidentiary certificates in respect of certain matters Upon receipt of an application in writing made by a person in accordance with a form provided by the Autho...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr56-</link><title>Land Betterment Charge Act 2021 - 56 Protection from personal liability</title><description>Protection from personal liability No liability shall lie personally against any member, officer or employee of the Authority, any designated valuer or any other person acting unde...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr57-</link><title>Land Betterment Charge Act 2021 - 57 Consolidated Fund</title><description>Consolidated Fund All land betterment charges and penalty tax collected and recovered by the Authority under this Act, and all late payment interest imposed under section 38, must ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr58-</link><title>Land Betterment Charge Act 2021 - 58 Composition of offences</title><description>Composition of offences The Chief Executive of the Authority, or an employee of the Authority authorised in writing by the Authority, may compound any offence under this Act or the...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr59-</link><title>Land Betterment Charge Act 2021 - 59 Offences by corporations</title><description>Offences by corporations Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evid...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr60-</link><title>Land Betterment Charge Act 2021 - 60 Offences by unincorporated associations or partnerships</title><description>Offences by unincorporated associations or partnerships Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated associ...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P19-</link><title>Land Betterment Charge Act 2021 - Part 9 MISCELLANEOUS</title><description>Part 9 MISCELLANEOUS</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr61-</link><title>Land Betterment Charge Act 2021 - 61 Interface with other laws</title><description>Interface with other laws To avoid doubt, nothing in this Act limits section 31 of the Singapore Land Authority Act 2001 with respect to an offence under this Act or any of its sub...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr62-</link><title>Land Betterment Charge Act 2021 - 62 Service of documents</title><description>Service of documents A document that is permitted or required by this Act to be given to a person may be served as described in this section. A document permitted or required by th...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr63-</link><title>Land Betterment Charge Act 2021 - 63 Application to Government, etc.</title><description>Application to Government, etc. This Act binds the Government, but nothing in this Act renders the Government, or the Minister for the time being charged with the responsibility fo...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr64-</link><title>Land Betterment Charge Act 2021 - 64 Regulations by Authority</title><description>Regulations by Authority The Authority may, with the approval of the Minister, make regulations prescribing matters which by this Act are required or permitted to be prescribed, or...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr65-</link><title>Land Betterment Charge Act 2021 - 65 Regulations for Valuation method and Table of Rates method, etc.</title><description>Regulations for Valuation method and Table of Rates method, etc. The Minister may make regulations which are necessary or convenient to be prescribed, for carrying out or giving ef...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=P110-</link><title>Land Betterment Charge Act 2021 - Part 10 AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</title><description>Part 10 AMENDMENTS TO OTHER ACTS AND FINAL PROVISIONS</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr66-</link><title>Land Betterment Charge Act 2021 - 66 Amendments to Planning Act 1998</title><description>Amendments to Planning Act 1998 The Planning Act 1998 is amended — by deleting the words and for the imposition of development charges on the development of land in the long title;...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr67-</link><title>Land Betterment Charge Act 2021 - 67 Amendments to Singapore Land Authority Act 2001</title><description>Amendments to Singapore Land Authority Act 2001 The Singapore Land Authority Act 2001 is amended — by inserting, immediately after the words recovery of in section 6(1)(e )(iv), th...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=pr68-</link><title>Land Betterment Charge Act 2021 - 68 Saving and transitional provisions</title><description>Saving and transitional provisions Despite section 66(e ), this Act does not apply to or in relation to — any development charge that is payable under the Planning Act 1998 by virt...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Acts-Supp/11-2021/Published?DocDate=20210608&amp;ProvIds=xv-</link><title>Land Betterment Charge Act 2021 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Act 11 of 2021 Land Betterment Charge Act 2021 Bil...</description><pubDate>Tue, 08 Jun 2021 00:00:00 +0800</pubDate></item></channel></rss>