Property Tax (Non-Residential Buildings) (Remission) (Amendment) Order 2000

Status:

Published in Subsidiary Legislation Supplement
on 03 Mar 2000

No. S 109

Property Tax Act

(Chapter 254)

Property Tax (Non-residential Buildings) (Remission) (Amendment) Order 2000

In exercise of the powers conferred by section 6(5B) of the Property Tax Act, the Minister for Finance hereby makes the following Order:

Citation and commencement

1. This Order may be cited as the Property Tax (Non-Residential Buildings) (Remission) (Amendment) Order 2000 and shall come into operation on 1st July 2000.

Amendment of paragraph 1

2. Paragraph 1 of the Property Tax (Non-Residential Buildings) (Remission) Order 1998 (G.N. No. S 262/98) is amended by deleting “30th June 2000” and substituting “30th June 2001”.

Deletion and substitution of paragraph 2

3. Paragraph 2 of the Property Tax (Non-Residential Buildings) (Remission) Order 1998 is deleted and the following paragraph substituted therefor:

“Remission of tax

2. Where any building or part thereof is permitted to be used under the Planning Act (Cap. 232) for any purpose other than human habitation, there shall be a remission on the tax payable in respect of such building or part thereof as follows:

Period of remission

Amount of remission

(a) 1st July 1998 to 30th June 2000

55%

(b) 1st July 2000 to 30th June 2001

25%.”.

[G.N. Nos. S 473/98; S29/99]

Made this 25th day of February 2000.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) R50.3.002 Vol. 7; AG/LEG/SL/254/97/1 Vol. 1]

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