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 01/10/2007.
Planning Act
Planning (Deferment of Payment of Development Charge by Charities) Rules
R 12
G.N. No. S 496/2006
REVISED EDITION 2007
(1st October 2007)
[21st August 2006]
1. These Rules may be cited as the Planning (Deferment of Payment of Development Charge by Charities) Rules.
2. In these Rules —
“charitable purpose” has the same meaning as in the Charities Act (Cap. 37);
“charity” means a charity as defined in the Charities Act which is either registered under section 5 of that Act or not required to be registered by virtue of section 5(4) of that Act.
3. These Rules apply to a development of land where —
(a)
the land is exempted from the operation of section 37(3) of the Act by the Minister under section 53 of the Act with regard to the development;
(b)
the land is owned and occupied by a charity as at the date of the exemption referred to in paragraph (a); and
(c)
the income of the charity is exempted from tax under the Income Tax Act (Cap. 134) as at the date of the exemption referred to in paragraph (a).
4. Liability for payment of development charge under section 35 of the Act for the development of land referred to in rule 3 shall be deferred until the date of occurrence of any of the following events:
(a)
the charity ceases to be a charity;
(b)
the land ceases to be owned or occupied by the charity;
(c)
the income of the charity ceases to be exempted from tax under the Income Tax Act;
(d)
at any time after the development of the land has been completed or effected, the land is not used or ceases to be used for a charitable purpose;
(e)
at any time after the development of the land has been completed or effected, the land is not used or ceases to be used in a manner authorised under the planning permission or conservation permission.
5.
—(1) The charity shall within 14 days from the occurrence of any event specified in rule 4 inform the competent authority of such occurrence.
(2) The development charge for the development of land as specified in the interim order issued under section 38(3) or 39(5) of the Act or, where applicable, the final order issued under section 38(4) or 39(6) of the Act shall be paid before the end of the period of 21 days from the date of occurrence of any event specified in rule 4 by the person liable to pay the charge in accordance with section 37 of the Act.
[G.N. No. S 496/2006]