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:
Period of remission
Amount of remission
(a) 1st July 1998 to 30th June 2000
55%
(b) 1st July 2000 to 30th June 2001
25%.
[S 109/2000 wef 01/07/2000]