No. S 810
Property Tax Act
(Chapter 254)
Property Tax (Valuation by Gross Receipts for Hotel Premises) (Amendment) Order 2010
In exercise of the powers conferred by section 7 of the Property Tax Act, the Minister for Finance hereby makes the following Order:
Citation and commencement
1.—(1)  This Order may be cited as the Property Tax (Valuation by Gross Receipts for Hotel Premises) (Amendment) Order 2010.
(2)  Paragraph 2 shall be deemed to have come into operation on 30th November 2009.
(3)  Paragraph 3 shall come into operation on 1st January 2011.
Amendment of paragraph 2
2.  Paragraph 2 of the Property Tax (Valuation by Gross Receipts for Hotel Premises) Order 2007 (G.N. No. S 742/2007) is amended by inserting, immediately after the words “(Cap. 127)” in the definition of “hotel”, the words “, but excludes a hotel within a designated site within the meaning of the Casino Control Act (Cap. 33A)”.
Amendment of paragraph 3
3.  Paragraph 3 of the Property Tax (Valuation by Gross Receipts for Hotel Premises) Order 2007 is amended by deleting “20%” wherever it appears in sub-paragraphs (1), (2) and (3) and substituting in each case “25%”.
[G.N. No. S 696/2008]
Made this 23rd day of December 2010.
CHAN LAI FUNG
Permanent Secretary,
Ministry of Finance,
Singapore.
[MOF R42.14.0001 V4; AG/LLRD/SL/254/2010/7 Vol. 1]
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