“Board” or “HDB” means the Housing and Development Board established under section 3 of the Housing and Development Act (Cap. 129);
“HDB flat” means any flat sold by the Board under Part IV of the Housing and Development Act or by an approved developer (as defined under section 65M of that Act) under Part IVB of that Act;
“owner-occupied”, in relation to an HDB flat, means the flat is wholly occupied for residential purposes by the owner of the HDB flat;
“owner-occupied progressive tax rate” means the rates referred to in the Schedule to the Property Tax (Progressive Tax Rates for Owner-Occupied Residential Premises) Order 2010 (G.N. No. S 512/2010).