On 26/05/2013,
you requested for the version in force on 26/05/2013
incorporating all amendments published on or before 26/05/2013.
The closest version currently available is that of 18/04/2013.
18.
—(1) Subject to this section, in sections 10F, 16, 17 and 18B, “industrial building or structure” means a building or structure in use —
(a)
for the purposes of a trade carried on in a mill, factory or other similar premises;
(b)
for the purposes of a transport, dock, water or electricity undertaking;
(c)
for the purposes of a trade which consists in the manufacture of goods or materials or the subjection of goods or materials to any process;
(d)
for the purposes of a trade which consists in the storage of goods or materials which are to be used in the manufacture of other goods or to be subjected, in the course of a trade, to any process;
(e)
for the purposes of a trade which consists of the storage of goods or materials on their arrival in Singapore;
(f)
for the purposes of a trade in intensive poultry production as may be approved on or before 22nd May 2010 by the Minister or such person as he may appoint;
(g)
by a research and development organisation in carrying out research and development activities for any manufacturing trade or business;
(h)
for the purposes of a hotel on the island of Sentosa and approved before 1st September 2007 by the Minister or such person as he may appoint (referred to in this section as a Sentosa hotel);
(i)
for the purposes of a project for the promotion of the tourist industry (other than a hotel) in Singapore and approved on or before 22nd May 2010 by the Minister or such person as he may appoint subject to such conditions as he may impose; or
(j)
for prescribed purposes and where such building or structure has been approved on or before 22nd May 2010 by the Minister or such person as he may appoint subject to such conditions as he may impose,
and includes any building or structure provided by the person carrying on such a trade or undertaking for the welfare of workers employed in that trade or undertaking and in use for that purpose, but does not include a building or structure in respect of which a deduction is prescribed under section 14(1)(h).
[27/2009 wef 29/12/2009]
[29/2010 wef 23/02/2010]
[26/73; 28/80; 1/82; 1/88; 3/89; 2/92; 21/2003; 53/2007]
(2) A building or structure shall not be deemed, by reason only of its falling or having fallen into temporary disuse, to have thereby ceased altogether to be used for one of the purposes specified in subsection (1) if, immediately prior to falling into such temporary disuse, it was in use for such a purpose and if, during the period of such temporary disuse, it is constantly maintained in readiness to be brought back into use for such a purpose.
(3) If, in the circumstances mentioned in subsection (2), the building or structure at any time during disuse ceases to be ready for use for any of the purposes mentioned in that subsection, or if at any time, for any reason, the disuse of the building or structure can no longer be reasonably regarded as temporary, then and in any such case, the building or structure shall be deemed to have ceased, on the commencement of the period of disuse, to be used for any of the purposes specified in subsection (1).
(4) Subsection (1) shall apply in relation to a part of a trade or undertaking as it applies to a trade or undertaking.
(5) Where part only of a trade or undertaking complies with the conditions set out in subsection (1), a building or structure shall not, by virtue of subsection (4), be an industrial building or structure unless it is in use for the purposes of that part of that trade or undertaking.
(6) Notwithstanding anything in subsection (1), (2), (3), (4) or (5), “industrial building or structure” does not include any building or structure in use as, or as part of, a dwelling-house, retail shop, showroom, hotel (other than a Sentosa hotel) or office or for any purpose ancillary to the purposes of a dwelling-house, retail shop, showroom, hotel (other than a Sentosa hotel) or office.
[1/82]
(7) Where part of a building or structure is, and part thereof is not, an industrial building or structure, and —
(a)
in a case where capital expenditure is incurred on the construction of the building or structure before 1st January 2006, the capital expenditure incurred on the construction of the second-mentioned part is not more than one-tenth of the total capital expenditure which has been incurred on the construction of the whole building or structure; or
(b)
in a case where —
(i)
capital expenditure is incurred on the construction of the building or structure on or after 1st January 2006; or
(ii)
a sale and purchase agreement was entered into for the building or structure on or after that date,
the capital expenditure incurred on the construction or purchase (as the case may be) of the second-mentioned part is not more than one-tenth of the total capital expenditure which has been incurred on the construction or purchase of the whole building or structure,
then the whole building or structure and every part thereof shall be treated as an industrial building or structure.
[7/2007]
(7A) Where the Comptroller is satisfied that it is not reasonably practicable to determine the capital expenditure incurred on the second-mentioned part of the building or structure under subsection (7), the whole building or structure and every part thereof may be treated as an industrial building or structure if —
(a)
the floor area of the part of the building or structure that is not an industrial building or structure is not more than one-tenth of the total floor area of the whole building or structure; or
(b)
the Comptroller is otherwise satisfied that it is just and proper to do so.
[7/2007]
(8) In this section and sections 16, 17 and 18B —
“capital expenditure”, in relation to the purchase of a building or structure, means the net price paid for the building or structure, but does not include the cost of land as determined to the satisfaction of the Comptroller;
“relevant interest” means —
(a)
in relation to any capital expenditure incurred on the construction of a building or structure, the interest in that building or structure to which the person who incurred the expenditure was entitled when he incurred it; and
(b)
in relation to a sale and purchase agreement for a building or structure, the interest in that building or structure to which the purchaser was entitled when he entered into the agreement;
“residue of expenditure” means —
(a)
in relation to any capital expenditure incurred on the construction of a building or structure before 1st January 2006, the amount of the capital expenditure incurred on such construction reduced by —
(i)
the amount of any initial allowance made;
(ii)
any annual allowance made; and
(iii)
any balancing allowances granted,
and increased by any balancing charges made; or
(b)
in relation to any capital expenditure incurred on the construction or purchase of a building or structure on or after 1st January 2006, the amount of the capital expenditure incurred on such construction or purchase (as the case may be) reduced by —
(i)
the amount of any initial allowance made; and
(ii)
any annual allowance made.
[7/2007]
[29/2010 wef 23/02/2010]
(9) For the purpose of computing the residue of expenditure, there shall be written off an amount of 3% of the expenditure in respect of any year in which no initial or annual allowance has been made.
[7/79]