On 20/06/2013,
you requested for the version in force on 20/06/2013
incorporating all amendments published on or before 20/06/2013.
The closest version currently available is that of 01/04/1994.
Property Tax Act
Property Tax (Owner-Occupied Residential Premises) (Remission) Order
O 16
G.N. No. S 375/1993
REVISED EDITION 1994
(1st April 1994)
[1st April 1994]
1. This Order may be cited as the Property Tax (Owner-Occupied Residential Premises) (Remission) Order.
2. In this Order, “owner-occupied dwelling-house” has the same meaning as in the Property Tax (Rate for Owner-Occupied Residential Premises) Order (O 10).
3. Subject to paragraph 4, there shall be allowed in respect of any owner-occupied dwelling-house with an annual value set out in the first column of the Schedule a remission of the annual property tax payable in respect of the owner-occupied dwelling-house of the amount set out in the second column thereof:
Provided that where there is a revision of the annual value of the owner-occupied dwelling-house in any year, the remission of the property tax payable in respect of the owner-occupied dwelling-house for that year shall be adjusted on a pro-rata basis.
4. This Order shall not apply to any owner-occupied dwelling-house —
(a)
with an annual value exceeding $9,999; or
(b)
in respect of which the owner-occupier’s rate under the Property Tax (Rate for Owner-Occupied Residential Premises) Order does not apply.
5. Nothing in this Order shall be construed as allowing a remission of any surcharge on property tax levied under the Property Tax (Surcharge) Act (Cap. 255).