Exemption in respect of non-conforming use
5.—(1)  Subject to paragraph (2), a person shall be exempted from liability to pay any temporary development levy under section 40A of the Act for any development of land authorised by the grant of a temporary permission if the development involves a material change in the use of the land to a use which is not in conformity with the zoning of the land.
(2)  Where the development of land results in an increase in the floor area, the exemption in paragraph (1) shall not apply to the new or additional floor area.
(3)  Paragraph (2) shall not apply to any development of land where there is a material change in the use of the land to a use for the purpose of providing car polishing services.