| Property Tax Act |
| Property Tax (Commercial Property) (Remission) Order |
| O 19 |
| G.N. No. S 250/2003 |
| REVISED EDITION 2004 |
| (31st December 2004) |
| [1st May 2003] |
| Citation |
| 1. This Order may be cited as the Property Tax (Commercial Property) (Remission) Order. |
| Definitions |
2. In this Order —
|
| Application of Order |
| Remission of tax and payments in lieu of tax |
4.—(1) Subject to paragraph 6, there shall be a remission of —
|
| Refund of tax paid |
| 5. No refund of any tax arising out of the remission granted under paragraph 4 shall be made to any person who is not, on or after 1st May 2003, an owner of the premises in respect of which the remission is granted. |
| Exceptions |
6. This Order shall not apply to —
|