No. S 825
| Goods and Services Tax Act |
(Chapter 117A)
| Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 |
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| Citation and commencement |
| 1. This Order may be cited as the Goods and Services Tax (Buildings, Flats and Tenements for Residential Purposes) Order 2010 and shall come into operation on 1st January 2011. |
| Inclusion of buildings, flats and tenements for residential purposes |
2. For the purposes of paragraph 13(1) of the Third Schedule, and paragraph 2(c) of Part I and paragraph 3(3)(c) of Part III of the Fourth Schedule, to the Act, buildings, flats and tenements used or to be used principally for residential purposes include buildings, flats and tenements approved by the competent authority under the Planning Act (Cap. 232) for use as any of the following:
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| Exclusion of buildings, flats and tenements for residential purposes |
3. For the purposes of paragraph 13(1) of the Third Schedule, and paragraph 2(c) of Part I and paragraph 3(3)(c) of Part III of the Fourth Schedule, to the Act, buildings, flats and tenements used or to be used principally for residential purposes shall not include buildings, flats and tenements approved by the competent authority under the Planning Act (Cap. 232) for use as any of the following:
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| [MOF R060.001.0013.v37; AG/LLRD/SL/117A/2010/4 Vol. 1] |
| (To be presented to Parliament under section 86(2) of the Goods and Services Tax Act). |