Amount prescribed as not being rent
4.  For the purposes of Part 8C of the Act, “rent” (as defined in section 39G of the Act) does not include the following:
(a)any security deposit given by (or on behalf of) a tenant or licensee to the landlord or licensor to secure the payment of rent or the performance of any other obligation of the tenant or licensee under the lease or licence agreement for those premises;
(b)any costs for any goods or services provided in connection with the use of the alternative premises or alternative accommodation, where the costs for the goods or services —
(i)are separate from the costs for such use; or
(ii)may be quantified by reference to the cost offered for the use of the alternative premises or alternative accommodation without the goods or services.
[S 711/2021 wef 24/09/2021]