4.—(1) Subject to paragraphs (2) and (3), 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 following conditions are satisfied:
(a)
the development involves a material change in the use of the land to a use which is in conformity with the zoning for the land; and
(b)
the competent authority in his discretion determines that only a temporary permission and not a permanent permission is to be granted for the material change in the use of the land, irrespective of whether a temporary permission is applied or requested for.
[S 654/2004 wef 28/10/2004]
(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) The exemption in paragraph (1) shall not apply in any development of land which involves a material change in the use of the land to an industrial retail building or a warehouse retail building.