COVID-19 (Temporary Measures) Act 2020

Sections (175)

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• § 1 — Short title and commencement

  1.—(1) This Act is the COVID-19 (Temporary Measures) Act 2020 and, except for Parts 4, 5 and 7, comes into operation on a date that the Minister appoints by notification in the Gazette.(2) Part 3 continues in force for a period of one year beginning on the date of its commencement.[Act 9 of 2021 wef

• § 10 — Registrar of assessors

  10.—(1) For the purposes of appointing assessors under section 11 to determine applications, the Minister is to appoint a Registrar of assessors.(2) The Minister may in addition appoint Deputy Registrars of assessors. (3) Subject to regulations made under section 19, all the powers and duties confe

• § 100 — Application for issue of notice of rental waiver

  100.—(1) This section applies where —(a) the lease agreement of a PTO for a prescribed property does not satisfy section 91(2); but (b) the PTO wishes to be issued a notice of rental waiver. (2) The PTO (called in this Division the PTO applicant) may, before the prescribed date, apply in the presc

• § 101 — Powers of Registrar

  101.—(1) The Registrar may, for the purposes of deciding whether to appoint a rental waiver assessor to determine an application made under section 100, request the PTO applicant to provide further information within the time specified by the Registrar.(2) The Registrar may reject an application if

• § 102 — Determinations by assessor

  102.—(1) On an application made under section 100 by a PTO applicant, the rental waiver assessor must make a determination whether it is just and equitable in the circumstances of the case for a notice of rental waiver to be issued to the PTO applicant even though the PTO applicant’s lease agreement

• § 103 — Application of Part 2 provisions

  103.—(1) Sections 14, 15 and 15A apply to proceedings before a rental waiver assessor under this Part as if a reference to an assessor in those sections is a reference to a rental waiver assessor.(2) Sections 16 and 17 apply to the Registrar or a rental waiver assessor when carrying out his or her f

• § 104 — Administrative support services, etc.

  104.—(1) IRAS has the functions and duties of assisting the Authority in, or otherwise facilitating, the performance of the Authority’s functions under section 92.(2) IRAS, when carrying out any function or duty under subsection (1), is taken to be carrying out a function or duty under the Inland Re

• § 105 — Disapplication of section 6 of Income Tax Act

  105. Section 6 of the Income Tax Act does not apply to the following:(a) the disclosure by the Comptroller of Income Tax to the chief executive officer of IRAS, or an officer duly authorised by the chief executive officer —(i) of any information required for the performance of any of the Authority’s

• § 106 — False declaration, etc.

  106.—(1) A person who —(a) makes any declaration or statement, or provides any information or document, under or for the purposes of this Part that is false or misleading in a material particular; and (b) knows or ought reasonably to know that, or is reckless as to whether, the declaration, stateme

• § 107 — Regulations for this Part

  107.—(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.(2) Without limiting subsection (1), the regulations may —(a) provide for dif

• § 11 — Panel of assessors

  11. For the purposes of section 12(3), the Minister must appoint a panel of assessors comprising such number of persons who satisfy the requirements prescribed for the purposes of this section.

• § 12 — Application for assessor’s determination

  12.—(1) An application for an assessor’s determination must be made in the form and manner prescribed by regulations made under section 19 and must be accompanied by the prescribed fee.(2) A copy of the application must be served within the period specified in the regulations made under section 19 o

• § 13 — Assessor’s determination

  13.—(1) Subject to subsection (1A), on an application for an assessor’s determination, the assessor must —(a) make a determination whether the case in question is one to which section 5 or 5A (as the case may be) applies;[Act 29 of 2020 wef 20/06/2020] [Act 30 of 2020 wef 09/10/2020] (b) in a case

• § 13A — Subsequent determinations

  13A.—(1) After an assessor has made a determination or further determination under section 13, the assessor or another assessor may, either on his or her own motion or on the application of one or both of the parties to the assessor’s determination —(a) vary or replace the determination if there has

• § 14 — No representation by advocate and solicitor

  14. No party may be represented by an advocate and solicitor at proceedings before an assessor, except with the permission of the assessor.[Act 29 of 2020 wef 20/06/2020]

• § 15 — Costs

  15. Each party must bear the party’s own costs for proceedings before an assessor.

• § 15A — Confidentiality of proceedings

  15A.—(1) This section applies to the following information:(a) any statement or document submitted, created or made for the purposes of a proceeding before an assessor; (b) any information (whether written or oral) that is disclosed in the course of the proceeding. (2) A party to the proceeding mu

• § 16 — Registrar and assessors treated as public servants

  16. The Registrar or an assessor who, in the course of his or her duties under this Part, exercises any power as such, is treated as a public servant for the purposes of the Penal Code (Cap. 224) when exercising such power.

• § 17 — Protection from liability

  17. No liability shall lie against the Registrar or an assessor with respect to anything done or omitted to be done in good faith and with reasonable care in the discharge or purported discharge of the Registrar’s or assessor’s functions and duties under this Part.

• § 18 — Amendment of First Schedule

  18.—(1) The Minister may, by order in the Gazette, amend, add to or vary the First Schedule.[Act 37 of 2020 wef 14/01/2021] (2) The Minister may, in any order made under subsection (1), make such saving or transitional provisions as may be necessary or expedient. (3) Any order made under subsection

• § 19 — Regulations for this Part

  19.—(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part. (2) Without limiting subsection (1), regulations may be made for or with resp

• § 19A — Purpose of Part

  19A. The purpose of this Part is to mitigate the impact of COVID-19 events on eligible lessees and licensees of non-residential properties by providing them relief from the payment of rent and licence fees under their leases and licences in specified situations.[Act 29 of 2020 wef 31/07/2020]

• § 19B — Interpretation of this Part

  19B.—(1) In this Part, unless the context otherwise requires —“assessor’s determination” means a determination by a rental relief assessor under section 19N on an application made under section 19M; “Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Aut

• § 19C — Lease agreement to which this Part applies

  19C.—(1) This Part applies to a lease agreement for a prescribed property that is in force during the relevant period (or any part of it) and —(a) is entered into, or renewed, before 25 March 2020; or (b) is entered into before 25 March 2020, and is renewed on or after 25 March 2020, either automat

• § 19D — Cash grant under public scheme

  19D.—(1) The Authority may disburse to the owner of a prescribed property a cash grant pertaining to a PTO of that property under the terms of the public scheme.(2) There is no appeal from the Authority’s decision whether or not to disburse a cash grant to, or for the benefit of, any person under th

• § 19E — Recovery of cash grant by Authority and consequences

  19E. Regulations may be made under section 19X for the following purposes:(a) to enable the Authority to recover from any person (in whole or in part) any cash grant disbursed under the public scheme, on the grounds specified in the regulations; (b) to provide for the reversal of the whole or a par

• § 19F — Notice of cash grant

  19F.—(1) Before the Authority disburses to the owner of a prescribed property a cash grant pertaining to a PTO of that property under the terms of the public scheme, the Authority must issue to the owner a notice of cash grant.(2) The notice of cash grant need not specify the PTO’s name but must spe

• § 19G — Moratorium on rent recovery

  19G.—(1) Despite any law or anything in any lease agreement in a PTO chain for a prescribed property, a PTO’s landlord or a prescribed landlord in the PTO chain (called in this section the applicable landlord) may not take any of the actions described in subsection (2) in respect of the applicable l

• § 19H — Rental relief

  19H.—(1) Subject to Division 4 and the regulations mentioned in section 19E, on the date the owner of a prescribed property receives a notice of cash grant pertaining to a PTO of that property, the following (called in this Division the rental relief) are treated as waived:(a) the prescribed amount

• § 19I — Authority’s request for information or documents

  19I.—(1) The Authority may, by written notice to the owner of a prescribed property, or any landlord or tenant of a prescribed property, require that person to provide, within the time specified in the notice, such information or document as the Authority may reasonably require for the purposes of a

• § 19J — Additional rental relief

  19J.—(1) Subject to Division 4 and the regulations mentioned in section 19E, on the date the owner of a prescribed property receives a notice of cash grant pertaining to a PTO of that property, the following (called in this Part the additional rental relief) are also treated as waived:(a) the prescr

• § 19K — Registrar of rental relief assessors

  19K.—(1) The Minister is to appoint a Registrar of rental relief assessors.(2) The Minister may, in addition, appoint Deputy Registrars of rental relief assessors. (3) Subject to regulations made under section 19X, all the powers and duties conferred and imposed on the Registrar may be exercised by

• § 19L — Panel of rental relief assessors

  19L. For the purposes of section 19M, the Minister must appoint a panel of rental relief assessors comprising such number of persons who satisfy the requirements prescribed for the purposes of this section.[Act 29 of 2020 wef 31/07/2020]

• § 19LA — Administrative support services, etc.

  19LA.—(1) The Singapore Land Authority, established by section 3 of the Singapore Land Authority Act (Cap. 301), has the functions and duties of —(a) assisting the Minister in, or otherwise facilitating, the Minister’s appointment of the Registrar of rental relief assessors, Deputy Registrars of ren

• § 19M — Application for determination

  19M.—(1) This section applies when the owner of a prescribed property receives a notice of cash grant pertaining to a tenant that is purportedly a PTO of that property (called in this Division the subject tenant).(2) Any landlord (including the owner) or tenant of the property in the PTO chain (call

• § 19N — Assessor’s determination

  19N.—(1) On an application under section 19M, the rental relief assessor must make a determination whether —(a) in the case mentioned in section 19M(3)(a) — the subject tenant satisfies the prescribed criteria for a PTO; (b) in the case mentioned in section 19M(3)(b) — the subject tenant (being a P

• § 19O — Reversal or reduction of additional rental relief

  19O.—(1) If a rental relief assessor determines under section 19N(1)(a) that the subject tenant does not satisfy the prescribed criteria for a PTO, then —(a) every tenant of the property in the PTO chain is liable to the tenant’s landlord for the amounts waived under sections 19H(1) and 19J(1) for t

• § 19P — Statutory repayment schedule

  19P.—(1) A PTO of any prescribed property who satisfies the additional criteria prescribed for the additional rental relief may, by written notice, elect to pay the outstanding rent payable under the PTO’s lease agreement for the prescribed property and any interest or other charge (however describe

• § 19Q — When statutory repayment schedule ceases to apply

  19Q.—(1) Upon the occurrence of any of the events mentioned in subsection (2) —(a) the statutory repayment schedule ceases to have effect; (b) the following become immediately payable:(i) the amount of rent that remains outstanding under the statutory repayment schedule (called in this section the

• § 19R — Application of this Division

  19R.—(1) This Division applies to a security deposit given by (or on behalf of) a PTO of any prescribed property to the PTO’s landlord to secure the payment of rent or the performance of any other obligation of the PTO under the lease agreement for that property.(2) This Division prevails over any t

• § 19S — Restriction on draw down of security deposit

  19S.—(1) This section restricts the entitlement of the PTO’s landlord to draw down the security deposit —(a) to discharge any outstanding rent or other moneys (including any interest or other charge (however described) on such rent or other moneys) payable for any period during the specified period;

• § 19T — Duty to replenish security deposit

  19T.—(1) This section applies where the PTO’s landlord draws down, during the specified period, the security deposit for any purpose mentioned in section 19S(1).(2) Where the landlord makes a drawdown mentioned in subsection (1) during the period starting on 1 February 2020 and ending on the date im

• § 19U — Request for information or documents

  19U.—(1) For the purpose of determining whether a tenant of a prescribed property is a PTO or making an application under section 19M in respect of the PTO, a landlord (including the owner) of the property in the PTO chain may, by written notice to a tenant, require the tenant to provide, within a p

• § 19V — Disapplication of section 6 of Income Tax Act

  19V. Section 6 of the Income Tax Act (Cap. 134) does not apply to the following:(a) the disclosure by the Comptroller of Income Tax to —(i) the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act; or (ii)

• § 19W — False declaration, etc.

  19W.—(1) A person who —(a) makes any declaration or statement, or provides any information or document, under or for the purposes of this Part that is false or misleading in a material particular; and (b) knows or ought reasonably to know that, or is reckless as to whether, the declaration, stateme

• § 19X — Regulations for this Part

  19X.—(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.(2) Without limiting subsection (1), the regulations may —(a) provide for dif

• § 1A — Applications for assessor’s determination between 20 April 2022 and 30 April 2022

  1A.—(1) This section applies in a case where an application (called in this section a validated application) was purportedly made at any time between 20 April 2022 and 30 April 2022 (both dates inclusive) for an assessor’s determination, and the making of it would have complied with the relevant Par

• § 1B — Modification of Part 2 provisions for certain applications for determination by assessor

  1B. For the purposes of sections 1(4)(a) and 1A(4), Division 4 of Part 2 has effect in relation to an application for an assessor’s determination mentioned in section 1(4)(a), and in relation to a validated application mentioned in section 1A, with the following modifications:(a) a reference in sect

• § 1C — Regulations to give effect to sections 1A and 1B

  1C. The Minister may make regulations for the purposes of giving effect to sections 1A and 1B.[Act 31 of 2022 wef 01/11/2022]

• § 2 — Interpretation

  2. In this Act, unless the context otherwise requires —“assessor” means a person appointed to the panel of assessors under section 11; “assessor’s determination” means a determination by an assessor under section 13 on an application under section 12; “construction contract” has the meaning given

• § 20 — Modifications to Bankruptcy Act

  20.—(1) During the prescribed period, the Bankruptcy Act applies as if —(a) the reference in section 56B(2)(a) of that Act to “$100,000” were a reference to “$250,000”; (b) the reference in section 56L(a) of that Act to “$100,000” were a reference to “$250,000”; (c) the reference in section 56L(b)

• § 21 — Modifications to Insolvency, Restructuring and Dissolution Act 2018

  21.—(1) During the prescribed period, the Insolvency, Restructuring and Dissolution Act 2018 applies as if —(a) the reference in section 289(2)(a) of that Act to “the prescribed amount” were a reference to “$250,000”; (b) the reference in section 299(a) of that Act to “the prescribed amount mention

• § 22 — Modifications to Companies Act

  22.—(1) During the prescribed period, the Companies Act (including that Act as applied by the Variable Capital Companies Act 2018) applies as if —(a) the reference in section 254(2)(a) of the Companies Act to “$10,000” were a reference to “$100,000”; and (b) the reference in section 254(2)(a) of th

• § 23 — Modifications to Insolvency, Restructuring and Dissolution Act 2018

  23.—(1) During the prescribed period, the Insolvency, Restructuring and Dissolution Act 2018 (including that Act as applied by the Variable Capital Companies Act 2018) applies as if —(a) the reference in section 125(2)(a) of the Insolvency, Restructuring and Dissolution Act 2018 to “$15,000” were a

• § 24 — Modifications to Limited Liability Partnerships Act

  24.—(1) During the prescribed period, the Limited Liability Partnerships Act applies as if —(a) the reference in paragraph 3(2)(a) of the Fifth Schedule to that Act to “$10,000” were a reference to “$100,000”; and (b) the reference in paragraph 3(2)(a) of the Fifth Schedule to that Act to “3 weeks”

• § 25 — Modifications to Business Trusts Act

  25. For the purpose of section 50(1) of the Business Trusts Act (Cap. 31A), an officer of the trustee‑manager is not to be treated as having no reasonable or probable ground of expectation of the trustee‑manager being able to pay a debt from the trust property of the registered business trust if the

• § 26 — Saving and transitional provisions

  26.—(1) Despite section 20(1)(a), section 56B(2)(a) of the Bankruptcy Act as in force immediately before the date of commencement of section 20(1)(a) continues to apply to or in relation to a bankruptcy application made before that date.(2) Despite section 20(1)(b) and (c), section 56L(a) and (b) of

• § 27 — Alternative arrangements for meetings

  27.—(1) Where personal attendance at any meeting or class of meetings is provided for in any written law or legal instrument and the Minister considers that it would be necessary or expedient for the meeting or class of meetings to be convened, held or conducted in a manner other than that provided

• § 28 — Conduct of court proceedings and Syariah Court proceedings using remote communication technology

  28.—(1) Despite any written law or rule of law requiring the presence of any accused person or any witness in any court proceedings (whether a trial, inquiry, appeal or other court proceedings) or the giving of evidence in person, a court may, if all the conditions specified in subsection (2) are sa

• § 29 — Transfer of benefit in relation to property tax remitted

  29.—(1) This section applies in relation to any remission of property tax given by an order made under section 6(8) of the Property Tax Act (Cap. 254) in response to the COVID‑19 epidemic or pandemic, that is prescribed as a remission to which this section applies (called in this section the prescri

• § 3 — Prescribed period

  3.—(1) The Minister may, by order in the Gazette, prescribe a period not exceeding 6 months for the purposes of this Part and Parts 2 and 3.(2) The Minister may, by order in the Gazette, extend or shorten for or by a period determined by the Minister, the prescribed period as it applies to —(a) this

• § 30 — Disputes in relation to transfer of benefit

  30.—(1) This section applies to any dispute between the owner and tenant on any of the following matters (called in this Part the dispute):(a) whether the owner is required under section 29(2) to pass any benefit to the tenant; (b) the amount, extent, manner, or time of the passing of such benefit;

• § 31 — Enforcement of determination, etc., of Panel

  31.—(1) Subject to subsection (3), a determination and any further directions of the Panel under section 30 may, with leave of the court, be enforced in the same manner as a judgment or an order of the court to the same effect.(2) Where leave of the court is so granted, judgment may be entered in th

• § 32 — Regulations for this Part

  32.—(1) The Minister may make regulations —(a) prescribing any matter required or permitted to be prescribed under this Part; (b) providing for the form and manner in which applications under section 30(2) are to be made; (c) providing for the procedure to be adopted by the Panel in determining ap

• § 33 — Consequential amendment to Property Tax Act

  33. Section 23(1) of the Property Tax Act is amended by deleting the words “15 members” and substituting the words “30 members”.

• § 34 — Control order to prevent spread of COVID-19

  34.—(1) The Minister may make regulations (called in this Part a control order) for the purpose of preventing, protecting against, delaying or otherwise controlling the incidence or transmission of COVID‑19 in Singapore if the Minister is satisfied that —(a) the incidence and transmission of COVID‑1

• § 35 — Enforcement of control order

  35.—(1) The Minister may appoint the following persons as enforcement officers for the purposes of this Part, subject to any conditions or restrictions as the Minister thinks fit:(a) a police officer; (b) a Health Officer appointed under section 4(1)(a) or (b) of the Infectious Diseases Act; (c) a

• § 36 — Application

  36.—(1) This Part applies to a case where —(a) parties (none of whom is a prescribed person) entered into a contract (called in this Part the affected contract) that —(i) falls within such description of contracts as may be prescribed; (ii) is in force during the prescribed period (or any part of i

• § 37 — Application for determination

  37.—(1) Subject to subsection (1A), a party to an affected contract (called in this section and section 37A A) may, within the prescribed time, apply in the prescribed form and manner to the Registrar to appoint an assessor to make a determination —(a) whether the case is one to which this Part appl

• § 37A — Moratorium

  37A.—(1) Where A has made and served an application in accordance with section 37(1) and (2), then despite any law or anything in the affected contract, another party to the affected contract may not take any action described in subsection (2) in relation to the prescribed obligation or prescribed r

• § 38 — Determination

  38.—(1) On the application of the applicant under section 37 for a determination by an assessor, the assessor must —(a) make a determination whether the case is one to which this Part applies; and (b) in a case to which this Part applies, also make a determination —(i) whether it is just and equita

• § 38A — Subsequent determinations

  38A.—(1) After an assessor has made a determination under section 38(1), the assessor or another assessor may, before the prescribed date, either on his or her own motion or on the application of one or both of the parties to the determination —(a) vary or replace the determination if there has been

• § 38B — Effect of Part 8 determination on operation of Building and Construction Industry Security of Payment Act

  38B.—(1) Where a determination has been made under section 38 or 38A (called in this section the Part 8 determination) to modify the manner in which an obligation or a right under a supply contract is to be performed or exercised, or to vary, or release or discharge a party from, a term in a supply

• § 38C — Section 38 powers may be exercised in adjudication, etc., under Building and Construction Industry Security of Payment Act

  38C.—(1) This section applies where a respondent, in objections raised under section 11(2) of SOPA, in the adjudication response under section 15 of SOPA, or during the determination of an adjudication application by an adjudicator under section 17 of SOPA —(a) stated that this Part applies to the c

• § 38D — Effect of determination on court or tribunal proceedings

  38D. In any proceeding before a court or an arbitral tribunal in relation to any matter arising under or by virtue of a contract in relation to which a determination is made under section 38 or a subsequent determination is made under section 38A (as the case may be), the court or arbitral tribunal

• § 39 — Regulations for this Part

  39.—(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.(2) Without limiting subsection (1), the regulations may —(a) provide for a pa

• § 39A — Application and interpretation of this Part

  39A.—(1) This Part applies to a construction contract (including one to which the Government is a party) —(a) that was entered into before 25 March 2020, but not if the construction contract was renewed (other than automatically) on or after that date; (b) that remains in force on 2 November 2020;

• § 39B — Extension of time to complete construction works

  39B.—(1) Subject to subsection (3), any completion date for any of those construction works provided by the construction contract is extended for those construction works by 122 days from and including the completion date, less the number of days in subsection (2).(2) Where the completion date to be

• § 39C — Application of this Part

  39C. This Part applies to any construction contract (including one to which the Government is a party) —(a) that was entered into before 25 March 2020, but not if the construction contract was renewed (other than automatically) on or after that date; (b) that remains in force on 2 November 2020; (

• § 39D — Cost-sharing

  39D.—(1) Subject to subsection (2), where —(a) the party (called in this Part B) required to perform the construction works under the construction contract is or will be unable to complete any of those construction works by the completion date (without the extension under Part 8A) provided in the co

• § 39E — Adjudication of disputes

  39E.—(1) Where —(a) B has included an amount for qualifying costs under section 39D(1) in a payment claim under section 10(1) of SOPA; and (b) A fails to pay B the amount within the time required under SOPA for the payment of payment claims for progress payments, then B is, in relation to that amo

• § 39F — Regulations for this Part

  39F. The Minister may make regulations for the purpose of carrying out or giving effect to this Part, and these regulations may in particular provide for the following:(a) the forms to be used and the information or documents to be furnished for any purpose under this Part; (b) any modification of

• § 39G — Interpretation of this Part

  39G. In this Part, unless the context otherwise requires —“affected agreement” means an agreement described in section 39H; “cash equivalent”, in relation to any payment, includes payment by a cheque, a credit or debit card or any electronic funds transfer; “commercial developer” means any person

• § 39H — Application of this Part

  39H.—(1) This Part applies in relation to an agreement where —(a) the agreement was entered into —(i) between —(A) a housing developer and a purchaser for the sale and purchase of one or more units of housing accommodation; or (B) a commercial developer and a purchaser for the sale and purchase of

• § 39I — Extension of delivery date

  39I.—(1) Despite any law or anything in the affected agreement, the delivery date provided by the affected agreement for the unit or units in question is extended by a period not exceeding 122 days after that date, if the developer notifies the purchaser of the period of the extension —(a) in the pr

• § 39J — Moratorium

  39J.—(1) Despite any law or anything in an affected agreement, a purchaser of an affected agreement who is notified under section 39I(4) must not take any of the actions described in subsection (2) during the moratorium period described in subsection (3) in relation to the developer’s failure to del

• § 39K — Reimbursement by developer for costs of purchaser in extension period

  39K.—(1) Despite any law or anything in the affected agreement, where the delivery date is extended under section 39I(1) one or more times, the developer —(a) is only liable to the purchaser for the qualifying costs incurred by the purchaser in relation to those extensions, up to the prescribed amou

• § 39L — Registrar of assessors

  39L.—(1) The Minister is to appoint a Registrar of assessors to whom applications may be made —(a) by a developer in relation to an affected agreement — for the purpose of a certification under section 39O(1)(a)(ii); and (b) by a developer or a purchaser in relation to an affected agreement — for a

• § 39LA — Extension of time

  39LA.—(1) The Registrar of assessors may —(a) on his or her own initiative; or (b) on an application submitted to the Registrar of assessors by a developer or purchaser, and on such terms as the Registrar of assessors thinks just, extend, or further extend, in a particular case, the period within

• § 39M — Authorised nominating bodies

  39M.—(1) The Minister must appoint one or more authorised nominating bodies for the purpose of providing assessors to hear and determine applications under section 39N(4).(2) The assessors must satisfy the requirements prescribed for such assessors.[Act 9 of 2021 wef 01/07/2021] —(1) The Minister m

• § 39N — Application for certification or determination

  39N.—(1) An application mentioned in section 39L(1) must be submitted within the prescribed time, and in the prescribed form and manner, and be accompanied by the following:(a) any prescribed application fee; (b) any prescribed certification fee; (c) any other prescribed fee; (d) any declaration,

• § 39O — Assessor’s determination

  39O.—(1) The assessor must —(a) in relation to an application under section 39L(1)(a) —(i) determine whether the developer is unable to deliver possession of the relevant unit or units of housing accommodation or commercial property by the delivery date in question, and whether the inability is to a

• § 39OA — Subsequent determinations

  39OA.—(1) After an assessor has made a determination under section 39O(1)(b) of an amount of reimbursement that the purchaser is entitled to claim from the developer under section 39K (called in this section the original determination), the assessor or another assessor may, either on his or her own

• § 39OB — No representation by advocate and solicitor

  39OB. No developer or purchaser may be represented by an advocate and solicitor at proceedings before an assessor, except with the permission of the assessor.[Act 9 of 2021 wef 01/07/2021]

• § 39OC — Costs

  39OC. A developer or purchaser must bear the developer’s or purchaser’s own costs for proceedings before an assessor.[Act 9 of 2021 wef 01/07/2021]

• § 39OD — Confidentiality of information and documents provided and proceedings

  39OD.—(1) This section applies to the following information:(a) any information or document that is provided by a person to another person, in accordance with a requirement under this Part; (b) any statement or document submitted, created or made for the purposes of a proceeding before an assessor;

• § 39OE — Registrar of assessors, Deputy Registrars of assessors and assessors treated as public servants

  39OE. The Registrar of assessors, a Deputy Registrar of assessors or an assessor who, in the course of his or her duties under this Part, exercises any power as such, is treated as a public servant for the purposes of the Penal Code when exercising that power.[Act 9 of 2021 wef 01/07/2021]

• § 39OF — Protection from liability

  39OF. No liability shall lie against the Registrar of assessors, a Deputy Registrar of assessors or an assessor with respect to anything done or omitted to be done in good faith and with reasonable care in the discharge or purported discharge of their functions and duties under this Part.[Act 9 of 2

• § 39OG — False declaration, etc.

  39OG. A person who —(a) makes any declaration or statement, or provides any information or document, under or for the purposes of this Part, that is false or misleading in a material particular; and (b) knows or ought reasonably to know that, or is reckless as to whether, the declaration, statement

• § 39P — Regulations for this Part

  39P.—(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.(2) Without limiting subsection (1), regulations may be made for or with resp

• § 4 — Application

  4.—(1) This Part does not apply to —(a) a lease or licence of non-residential immovable property entered into or renewed (other than automatically or in exercise of a right of renewal in the lease or licence) on or after 25 March 2020; or (b) any other scheduled contract entered into or renewed (ot

• § 40 — Power to modify Land Titles (Strata) Act for collective sale of property affected by COVID-19 event

  40.—(1) The Minister may, by order in the Gazette, make provision for the purpose of applying a modified provision of a Schedule to the Land Titles (Strata) Act (Cap. 158) (called in this Part the LTSA) to a case mentioned in subsection (2), in relation to which an application to the Minister made i

• § 41 — Interpretation of this Part

  41. In this Part, unless the context otherwise requires —“adjustment relief assessor” means a person appointed to the panel of adjustment relief assessors under section 64; “adjustment relief Registrar” means the adjustment relief Registrar appointed under section 63(1), and includes any adjustment

• § 42 — Application of this Part

  42.—(1) This Part applies in relation to any contract (including one to which the Government is a party) that —(a) is described in Part 1 of the Second Schedule; (b) was entered into before 25 March 2020; and (c) is governed by Singapore law, and where at least one of the parties has a place of b

• § 43 — Reliefs under this Part

  43.—(1) Where —(a) a party to the specified contract (called in this Part A) satisfies the requirements in Part 3 of the Second Schedule; and (b) the specified contract is not a contract of national interest, then — (c) A may seek, in accordance with Division 2, to negotiate with the other party

• § 44 — Moratorium

  44.—(1) Part 2 of the Fifth Schedule applies where, in relation to a specified contract —(a) a notice of negotiation is served in accordance with section 45 (including that section as applied by Division 5); or (b) a notice of revision is served in accordance with section 53. (2) Without affecting

• § 45 — Notice of negotiation

  45.—(1) Where A seeks to negotiate for an adjustment to the rights and obligations of the parties and their assignees under the specified contract pursuant to section 43(1), A must serve a notice of negotiation on all the persons in subsection (2), in accordance with subsection (3).(2) The persons f

• § 46 — Notice of objection

  46.—(1) Where B or B’s assignee (as the case may be) wishes to object to A’s notice of negotiation, B or B’s assignee must —(a) serve a notice of objection on A and all the persons in section 45(2) (but not on B or B’s assignee (as the case may be) making the objection) —(i) within the period of 2 w

• § 47 — Notice for adjustment

  47.—(1) If no notice of objection is served in accordance with section 46, A, B or B’s assignee (as the case may be) may, within 2 weeks after the period in section 46(1)(a)(i), lodge a notice for adjustment with the adjustment relief Registrar for the purpose of adjusting the rights and obligations

• § 48 — Withdrawal of notices

  48.—(1) A may, at any time before the earlier of —(a) the termination of the specified contract under section 49; or (b) the date of determination of an adjustment relief assessor concerning the date of termination of the specified contract, withdraw A’s notice of negotiation by serving a notice o

• § 49 — Time of termination of contract

  49.—(1) Subject to subsection (4), if no notice of objection is served in accordance with section 46(1)(a), and lodged with the adjustment relief Registrar under section 46(1)(b), then the specified contract terminates upon the expiry of the second day after the period mentioned in section 46(1)(a)(

• § 5 — Temporary relief from actions for inability to perform scheduled contract

  5.—(1) This section applies to a case where —(a) a party to a scheduled contract (called in this Division A) is or will be unable to perform an obligation in the contract (called in this Division the subject inability), being an obligation that is to be performed on or after 1 February 2020;[Act 29

• § 50 — Effect of certificate

  50. To avoid doubt, section 49 —(a) does not apply to a specified contract that is a contract of national interest; but (b) applies to a specified contract before a certificate is issued to one of the parties by the Minister or an authorised officer under section 60, certifying it to be a contract

• § 51 — Notice for compensation

  51.—(1) Where B seeks compensation from A pursuant to section 43(3), B must —(a) serve a notice for compensation on A within 2 weeks after the negotiation period for A’s notice of negotiation; and (b) lodge that notice for compensation with the adjustment relief Registrar within the period in parag

• § 52 — Withdrawal of notice for compensation

  52. B may, at any time before an adjustment relief assessor makes a determination concerning the compensation sought by B, withdraw B’s notice for compensation by —(a) serving a notice of withdrawal of the notice for compensation on A; and (b) lodging that notice of withdrawal with the adjustment r

• § 53 — Notice of revision of repayment schedule

  53.—(1) Where A seeks a revision of the repayment schedule pursuant to section 43(5), A must serve a notice of revision on all the persons in subsection (2), in accordance with subsections (3) and (4).(2) The persons for the purpose of subsection (1) are all of the following:(a) B and B’s assignees;

• § 54 — Notice of objection

  54.—(1) Where B or B’s assignee (as the case may be) wishes to object to A’s revision of the repayment schedule, B or B’s assignee must —(a) serve a notice of objection on A and all the persons in section 53(2)(b) —(i) within the period of 2 weeks after the negotiation period for A’s notice of revis

• § 55 — Withdrawal of notice

  55. B or B’s assignee (as the case may be) may, at any time before an adjustment relief assessor makes a determination concerning A’s proposed revision to the repayment schedule, withdraw its notice of objection by —(a) serving a notice of withdrawal of the notice of objection on A, and B and B’s as

• § 56 — Revised repayment schedule to form part of specified contract

  56. Where —(a) B and B’s assignees do not object to A’s proposed revised repayment schedule under section 54(1); (b) the adjustment relief Registrar refuses to accept any notice of objection for lodgment under section 54(3); (c) every notice of objection served and lodged is withdrawn under sectio

• § 57 — Time when revised repayment schedule ceases to apply

  57.—(1) Where —(a) A fails to pay any instalment under the revised repayment schedule within 14 days after the date on which the instalment is due to be paid under the revised repayment schedule; (b) A terminates or repudiates the specified contract during the period covered by the revised repaymen

• § 58 — Passing of title to goods

  58. Despite anything in the specified contract, title to any goods that are the subject of the specified contract passes to A when A has paid all moneys required to be paid by A under this Division.[Act 37 of 2020 wef 14/01/2021]

• § 59 — Adjustment of rights and obligations for terminated contract

  59.—(1) C may seek to adjust the rights and obligations of the parties and their assignees under the terminated contract in accordance with Division 2.(2) For the purpose of subsection (1) —(a) sections 45 to 48 apply, with each reference to A read as a reference to C, and each reference to B read a

• § 5A — Relief for inability to exercise right under scheduled contract

  5A.—(1) This section applies to a case where —(a) the scheduled contract in question comes within a description of contracts prescribed as contracts to which this section applies; (b) a party to the contract (also called in this Division A) is or will be unable to exercise a right in the contract (

• § 6 — Additional relief for inability to perform construction contract or supply contract

  6.—(1) This section applies to a case mentioned in section 5 where the scheduled contract is a construction contract or supply contract and (to avoid doubt) does not limit the operation of that section.(2) Despite anything in a performance bond or equivalent given pursuant to the construction contra

• § 60 — Certification of contract of national interest

  60.—(1) The Minister charged with the responsibility under Article 30 of the Constitution of the Republic of Singapore for the subject to which a specified contract relates may, on the Minister’s own motion or at the request of any party to the specified contract, certify that the specified contract

• § 61 — Notice of negotiation for contract of national interest and notice for repricing

  61.—(1) Where a party to a specified contract that satisfies the requirements in Part 3 of the Second Schedule (called in this Part D) is issued with a certificate certifying that the specified contract is a contract of national interest, D may at any time serve a notice of negotiation for contract

• § 62 — Withdrawal of notice for repricing

  62. D may, at any time before an assessor makes a determination concerning the repricing of the specified contract sought by D, withdraw D’s notice for repricing by —(a) serving a notice of withdrawal of the notice for repricing on all the other parties and their assignees within the service period

• § 63 — Adjustment relief Registrar

  63.—(1) The Minister is to appoint an adjustment relief Registrar of adjustment relief assessors, to carry out the duties imposed on an adjustment relief Registrar under this Part.(2) The Minister may in addition appoint adjustment relief Deputy Registrars. (3) Subject to regulations made under sec

• § 64 — Panel of adjustment relief assessors

  64. The Minister must appoint a panel of adjustment relief assessors comprising such number of persons who satisfy the requirements prescribed for the purposes of this section, for the purpose of making the determinations in section 66.[Act 37 of 2020 wef 14/01/2021]

• § 65 — Appointment of adjustment relief assessors

  65.—(1) Where, in relation to any specified contract, the adjustment relief Registrar has accepted for lodgment —(a) any notice of objection pursuant to section 46(1) (including that section as applied by Division 5); (b) any notice for adjustment pursuant to section 47(1) (including that section a

• § 66 — Adjustment relief assessor’s determinations

  66.—(1) For a notice of objection lodged under section 46, the adjustment relief assessor —(a) must determine whether there is any valid ground of objection; and (b) if there is no valid ground of objection, must —(i) determine the date of termination of the contract in accordance with section 49;

• § 67 — Subsequent determinations

  67.—(1) After an adjustment relief assessor has made a determination under section 66, the adjustment relief assessor or another adjustment relief assessor may, either on his or her own motion or on the application of all or any of the persons to whom the adjustment relief assessor’s determination r

• § 68 — Enforcement of adjustment relief assessor’s determinations

  68.—(1) The determinations under sections 66 and 67 may, with leave of the court, be enforced in the same manner as a judgment or an order of the court to the same effect.(2) Where leave of the court is so granted, judgment may be entered in the terms of the determinations. (3) The determinations a

• § 69 — No representation by advocate and solicitor

  69. No party or assignee may be represented by an advocate and solicitor at proceedings before an adjustment relief assessor, except with the permission of the adjustment relief assessor.[Act 37 of 2020 wef 14/01/2021]

• § 7 — Additional relief for inability to perform event contract or tourism-related contract

  7.—(1) This section applies to a case mentioned in section 5 where the scheduled contract is an event contract or a tourism‑related contract and (to avoid doubt) does not limit the operation of that section.(2) Despite any law or anything in the contract, another party to the contract may not, after

• § 70 — Costs

  70. Each party or assignee must bear the party’s or assignee’s own costs for proceedings before an adjustment relief assessor.[Act 37 of 2020 wef 14/01/2021]

• § 71 — Confidentiality of proceedings

  71.—(1) This section applies to the following information:(a) any statement or document submitted, created or made for the purposes of a proceeding before an adjustment relief assessor; (b) any information (whether written or oral) that is disclosed in the course of the proceeding. (2) A person wh

• § 72 — Adjustment relief Registrar and adjustment relief assessors treated as public servants

  72. The adjustment relief Registrar or an adjustment relief assessor who, in the course of his or her duties under this Part, exercises any power as such, is treated as a public servant for the purposes of the Penal Code (Cap. 224) when exercising such power.[Act 37 of 2020 wef 14/01/2021]

• § 73 — Protection from liability

  73. No liability shall lie against the adjustment relief Registrar or an adjustment relief assessor with respect to anything done or omitted to be done in good faith and with reasonable care in the discharge or purported discharge of the adjustment relief Registrar’s or adjustment relief assessor’s

• § 74 — Form of notices, etc.

  74.—(1) All notices required to be served or lodged under this Part must be in the prescribed form, and include the supporting documents prescribed (if any) for the notice.(2) Without affecting subsection (1), all notices lodged with the adjustment relief Registrar must also be lodged with any infor

• § 75 — Confidentiality of information and documents served

  75.—(1) A person who is served with any notice under this Part must not disclose to any other person any information in or supporting document served with the notice, except —(a) with the consent of the person to whom the information or document relates; (b) to the extent that the information or do

• § 76 — False declaration, etc.

  76. A person who —(a) makes any declaration or statement, or provides any information or document, under or for the purposes of this Part that is false or misleading in a material particular; and (b) knows or ought reasonably to know that, or is reckless as to whether, the declaration, statement, i

• § 77 — Proceedings under other Acts

  77. The service by a person on any other person of any notice under this Part, and any proceedings before an adjustment relief assessor under this Part, are not treated as proceedings for the purposes of the following provisions:(a) section 210(10) of the Companies Act (Cap. 50); (b) sections 64(1)

• § 78 — Amendment of Second, Third, Fourth and Fifth Schedules

  78.—(1) The Minister may, by order in the Gazette, at any time in the period of 2 months after the date of commencement of section 9 of the COVID-19 (Temporary Measures) (Amendment No. 3) Act 2020, amend the Second, Third, Fourth or Fifth Schedule.(2) Where, as a result of an amendment under subsect

• § 79 — Regulations for this Part

  79.—(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part (including the Second, Third, Fourth and Fifth Schedules).(2) Without limiting

• § 79A — Interpretation of this Part

  79A. In this Part, unless the context otherwise requires —“assignee”, in relation to a person, includes a successor in title of that person; “construction works”, in relation to a construction contract, means the construction works (within the meaning given by section 3(1) of SOPA) to be carried ou

• § 79B — Application of this Part

  79B.—(1) This Part applies to a case where —(a) parties entered into a construction contract (including one to which the Government is a party) before 1 October 2020, but not if the construction contract was renewed (other than automatically) on or after that date; and (b) as at 10 May 2021, any co

• § 79C — Relief under this Part

  79C.—(1) A party to a construction contract who undertakes to carry out any construction works under that contract (called in this Part A) may apply, in accordance with section 79F, to the Part 10A Registrar to appoint a Part 10A assessor to adjust the contract sum for the purpose in subsection (2).

• § 79D — Part 10A Registrar

  79D.—(1) The Minister is to appoint a Part 10A Registrar for the purposes of this Part.(2) The Minister may in addition appoint Part 10A Deputy Registrars. (3) Subject to regulations made under section 79K, all the powers and duties conferred and imposed on the Part 10A Registrar may be exercised b

• § 79E — Panel of Part 10A assessors

  79E. The Minister must appoint a panel of Part 10A assessors comprising such number of persons who satisfy the requirements prescribed for the purposes of this section, for the purpose of making the determinations in sections 79G and 79H.[Act 14 of 2021 wef 06/08/2021]

• § 79F — Application for determination

  79F.—(1) A may, within the prescribed time, apply in the prescribed form and manner to the Part 10A Registrar to appoint a Part 10A assessor to adjust the contract sum for the purpose mentioned in section 79C(2).(2) An application under subsection (1) must be accompanied by —(a) evidence that A had

• § 79G — Part 10A assessor’s determinations

  79G.—(1) On the application of A under section 79F for an adjustment of the contract sum, the Part 10A assessor must —(a) make a determination —(i) whether the case is one to which this Part applies; and (ii) whether A had made a reasonable attempt to negotiate with B for the adjustment; and (b) i

• § 79H — Subsequent determinations

  79H.—(1) After a Part 10A assessor has made a determination under this section or section 79G (called in this section the initial determination), the Part 10A assessor or another Part 10A assessor may, either on his or her own motion or on the application of one or both of the parties to the initial

• § 79I — Effect of determination on operation of Building and Construction Industry Security of Payment Act

  79I. Section 38B applies to an action under SOPA in relation to a construction contract the contract sum of which is adjusted by a determination under section 79G or 79H, as it applies to an action under SOPA in relation to a supply contract adjusted by a determination under section 38 or 38A, with

• § 79J — Effect of determination on court or tribunal proceedings

  79J. In any proceedings before a court or an arbitral tribunal in relation to any matter arising under or by virtue of a contract in relation to a determination under section 79G or a subsequent determination under section 79H, the court or arbitral tribunal may make such orders as it considers appr

• § 79K — Regulations for this Part

  79K.—(1) The Minister may make regulations for or with respect to any matter that is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Part.(2) Without limiting subsection (1), the regulations may provide for the use

• § 7A — Relief from late payment interest or other charge

  7A.—(1) This section applies to a case mentioned in section 5 where —(a) the scheduled contract is within a description of contracts prescribed as contracts to which this section applies; and (b) the subject inability is the inability to pay any money at the time it becomes due and payable.[Act 30

• § 7B — Holding over after termination or expiry of lease or licence of non-residential immovable property

  7B.—(1) This section applies to a case mentioned in section 5 where —(a) the scheduled contract is a lease or licence of non-residential immovable property; and (b) the subject inability is the inability to vacate the property after the termination or expiry of the lease or licence and before the e

• § 8 — Consequences for taking action in contravention of section 5, 5A, 6, 7 or 7A

  8.—(1) Any person who, without reasonable excuse, contravenes section 5(2), 5A(2), 6(2), 7(2) or (3) or 7A(5) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.[Act 29 of 2020 wef 20/06/2020] (2) Any proceedings commenced in breach of section 5(2) must, o

• § 85 — Purpose of this Part

  85. The purpose of this Part is to mitigate the impact of COVID‑19 events, occurring during the period starting on 5 August 2021 and ending on 18 August 2021, on eligible lessees and licensees of non-residential properties by providing them waiver of rent and licence fees under their leases and lice

• § 86 — Interpretation of this Part

  86. In this Part, unless the context otherwise requires —“assessor’s determination” means a determination by a rental waiver assessor under section 97 on an application made under section 95; “Authority” means the Authority mentioned in section 87(1); “Division 4 determination” means a determinati

• § 87 — Authority for this Part and delegation by Authority

  87.—(1) The Minister charged with the responsibility for law is the Authority for this Part.(2) The Authority is responsible for the administration of this Part. (3) The Authority may delegate any function or power of the Authority in or under any provision of this Part (except sections 88 and 89,

• § 88 — Registrar of rental waiver assessors

  88.—(1) The Authority is to appoint a Registrar of rental waiver assessors.(2) The Authority may, in addition, appoint Deputy Registrars of rental waiver assessors. (3) Subject to regulations made under section 107, all the powers and duties conferred and imposed on the Registrar may be exercised a

• § 89 — Panel of rental waiver assessors

  89. For the purposes of this Part, the Authority must appoint a panel of rental waiver assessors comprising such number of persons who satisfy the requirements prescribed for the purposes of this section.[Act 26 of 2021 wef 05/10/2021]

• § 9 — Notification for relief

  9.—(1) If a party to a scheduled contract (called in this section A) intends to seek relief under section 5, 5A or 7, A must, within the period specified in regulations made under section 19, and whether with or without prior demand for performance, serve a notification for relief that contains the

• § 90 — Lease agreement to which this Part applies

  90.—(1) This Part applies to a lease agreement, between a PTO and the PTO’s landlord for a prescribed property, that is in force during the relevant period and —(a) is entered into, or renewed, before 20 July 2021; or (b) is entered into before 20 July 2021, and is renewed (either automatically or

• § 91 — PTO’s eligibility for rental waiver under this Part

  91.—(1) A PTO of a prescribed property is eligible for waiver of rent for the property under this Part if the PTO satisfies the prescribed criteria for the waiver (called in this Part the prescribed criteria for rental waiver).(2) Subject to Division 4, where the lease agreement between a PTO and th

• § 92 — Notice of rental waiver

  92.—(1) The Authority may issue to each PTO of a prescribed property a notice of rental waiver for the property if —(a) the PTO’s lease agreement for the property satisfies sections 90(1) and 91(2); or (b) the PTO’s lease agreement for the property satisfies section 90(1) but not section 91(2), but

• § 93 — Service of notice of rental waiver and prescribed documents on landlord

  93.—(1) A PTO of a prescribed property who receives a notice of rental waiver must, if the PTO wishes to enjoy waiver of rent for the property under this Part, serve on the PTO’s landlord in the PTO chain, within the prescribed time —(a) a copy of the notice; and (b) the prescribed documents (or co

• § 94 — Rental waiver

  94.—(1) Subject to Division 3 and regulations made under section 107, the following (called in this Part the rental waiver) are treated as waived for a tenant (whether or not a PTO) in a PTO chain for a prescribed property on the date (called in this section the service date) mentioned in subsection

• § 95 — Application for assessor’s determination

  95.—(1) This section applies to a landlord and the landlord’s tenant (whether or not a PTO) in a PTO chain for a prescribed property when the landlord’s tenant serves on the landlord the documents mentioned in section 93.(2) The landlord or the landlord’s tenant (called in this Division the applican

• § 96 — Powers of Registrar

  96.—(1) The Registrar may, for the purposes of deciding whether to appoint a rental waiver assessor to determine an application made under section 95, request the applicant to provide further information within the time specified by the Registrar.(2) The Registrar may reject an application if —(a) t

• § 97 — Assessor’s determination

  97.—(1) On an application made under section 95 by an applicant in a PTO chain for a prescribed property, the rental waiver assessor must make a determination —(a) in the case mentioned in section 95(3)(a) — whether the PTO in the PTO chain for the prescribed property satisfies the prescribed criter

• § 98 — Subsequent determinations

  98.—(1) This section applies after a rental waiver assessor has made an assessor’s determination or a Division 4 determination.(2) After a rental waiver assessor makes an assessor’s determination, any rental waiver assessor may, either on his or her own motion or on the application of any of the per

• § 99 — Reversal or reduction of rental waiver

  99.—(1) If a rental waiver assessor determines under section 97(1)(a) (or section 98(2), where applicable) that the PTO in a PTO chain for a prescribed property does not satisfy the prescribed criteria for rental waiver, or reverses (under section 98(3)) a determination made under section 102(2) tha