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No. S 338

Property Tax Act

(Chapter 254)

Property Tax (Commercial Property) (Remission) (Amendment) Order 2003

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 (Commercial Property) (Remission) (Amendment) Order 2003 and shall be deemed to have come into operation on 1st May 2003.

Amendment of paragraph 2

2. Paragraph 2 of the Property Tax (Commercial Property) (Remission) Order 2003 (G.N. No. S 250/2003) (referred to in this Order as the principal Order) is amended by deleting the definition of “commercial property” and substituting the following definition:

“ “commercial property” means —

(a)

the premises specified in the First Schedule; and

(b)

any premises used as —

(i)	a shop;
(ii)	an office;
(iii)	a commercial school;
(iv)	a restaurant;
(v)	a nightclub, bar or pub;
(vi)	a cinema or theatre;
(vii)	a child care centre;
(viii)	an amusement centre;
(ix)	a health centre;
(x)	a sports and recreation building;
(xi)	a hotel other than a tourist hotel; or
(xii)	a convention or an exhibition centre,

but does not include any premises used —

(A)	as a business or science park, a petrol station, a serviced apartment or a warehouse; or
(B)	for any industrial purposes;”.

Amendment of paragraph 4

3. Paragraph 4(1) of the principal Order is amended by deleting the words “the Schedule” in sub-paragraph (a) and substituting the words “the Second Schedule”.

Amendment of paragraph 6

4. Paragraph 6 of the principal Order is amended by deleting the words “the Schedule” in sub-paragraph (b) and substituting the words “the Second Schedule”.

Amendment of Schedule and new First Schedule

5. The Schedule to the principal Order is amended by deleting the words “THE SCHEDULE” in the heading and substituting the words “SECOND SCHEDULE”, and by inserting immediately before that Schedule, the following Schedule:

“FIRST SCHEDULE

Paragraph 2

Specified Commercial Premises

Singapore International Cruise Centre.”.

Made this 10th day of July 2003.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) F041.003.00001.V26; AG/LEG/SL/254/2002/1 Vol. 1]