| Property Tax Act |
| Property Tax (Commercial Property) (Remission) Order 2003 |
|
| Citation and commencement |
| 1. This Order may be cited as the Property Tax (Commercial Property) (Remission) Order 2003 and shall be deemed to have come into operation on 1st May 2003. |
| Definitions |
2. In this Order —
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| 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 —
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Made this 7th day of May 2003.
Permanent Secretary, Ministry of Finance, Singapore. |
| [MF(R)R42.1.001 Vol. 10; AG/LEG/SL/254/2002/1 Vol. 1] |