| Remission of tax |
| 2. There shall be remitted 55% of the tax payable in respect of any building or part thereof which is permitted to be used under the Planning Act 1998 (Act 3 of 1998) for any purpose other than for human habitation. |
| Remission of tax |
2. Where any building or part thereof is permitted to be used under the Planning Act (Cap. 232) for any purpose other than human habitation, there shall be a remission on the tax payable in respect of such building or part thereof as follows:
[S 109/2000 wef 01/07/2000] |