2. For the purposes of this Notification, “land” includes —
(a)
any building which is not a subdivided building within the meaning of the Land Titles (Strata) Act (Cap. 158); and
(b)
any flat which is comprised in a subdivided building within the meaning of the Land Titles (Strata) Act erected on land within any zone and which has been approved by the relevant competent authority under the Planning Act (Cap. 232) for commercial or industrial purposes of or for any of the purposes set out in the Schedule.