§ 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 Authority of Singapore Act (Cap. 138A);

“landlord”, for any property, includes a lessor, sub-lessor, licensor or sub-licensor for that property, but excludes a person or class of persons prescribed as not being a landlord or landlords;

“lease agreement”, for any property, includes a lease or licence for that property;

“notice of cash grant” means a notice issued under section 19F by the Authority to the owner of a prescribed property;

“occupier” includes such person as may be prescribed;

“prescribed property” means any prescribed non-residential property or any property belonging to a prescribed class of non-residential property, and includes any part of such property;

“prescribed tenant-occupier” or “PTO” means a tenant of any prescribed property who satisfies the prescribed criteria and who is an occupier of the property;

“property” includes any part of the property;

“PTO’s landlord” means the landlord of a PTO;

“PTO chain”, for a PTO of a prescribed property, means a chain of landlords and tenants of that property ending with the PTO;

“public scheme” means the public scheme for the giving of cash grants to mitigate rental costs, that is part of the Budget Statement of the Government dated 26 May 2020;

“Registrar” means the Registrar of rental relief assessors appointed under section 19K, and includes any Deputy Registrar of rental relief assessors exercising the functions of the Registrar;

“relevant period” means the period starting on 1 April 2020 and ending on the prescribed date;[Act 37 of 2020 wef 18/11/2020]

“rent” includes licence fee and any matter that is prescribed as being rent, but excludes any service charge and maintenance charge and any other matter that is prescribed as not being rent;

“rental relief assessor” means a person appointed to the panel of rental relief assessors under section 19L;

[Deleted by Act 37 of 2020 wef 18/11/2020]

“statutory repayment schedule” means a repayment schedule described in section 19P;

“tenant”, for any property, includes a lessee, sub-lessee, licensee or sub-licensee for that property, but excludes a person or class of persons prescribed as not being a tenant or tenants.

(2) In this Part (except in relation to a prescribed property owned by the Government, statutory board or prescribed person in section 19F(7) in relation to which a nominal notice mentioned in that provision is issued), “owner”, for any property, has the meaning given by section 2(1) of the Property Tax Act (Cap. 254) and includes a person that is deemed to be an owner of the property under any provision of that Act.[Act 29 of 2020 wef 31/07/2020]

—(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 Authority of Singapore Act (Cap. 138A);

“landlord”, for any property, includes a lessor, sub-lessor, licensor or sub-licensor for that property, but excludes a person or class of persons prescribed as not being a landlord or landlords;

“lease agreement”, for any property, includes a lease or licence for that property;

“notice of cash grant” means a notice issued under section 19F by the Authority to the owner of a prescribed property;

“occupier” includes such person as may be prescribed;

“prescribed property” means any prescribed non-residential property or any property belonging to a prescribed class of non-residential property, and includes any part of such property;

“prescribed tenant-occupier” or “PTO” means a tenant of any prescribed property who satisfies the prescribed criteria and who is an occupier of the property;

“property” includes any part of the property;

“PTO’s landlord” means the landlord of a PTO;

“PTO chain”, for a PTO of a prescribed property, means a chain of landlords and tenants of that property ending with the PTO;

“public scheme” means the public scheme for the giving of cash grants to mitigate rental costs, that is part of the Budget Statement of the Government dated 26 May 2020;

“Registrar” means the Registrar of rental relief assessors appointed under section 19K, and includes any Deputy Registrar of rental relief assessors exercising the functions of the Registrar;

“relevant period” means the period starting on 1 April 2020 and ending on the prescribed date;[Act 37 of 2020 wef 18/11/2020]

“rent” includes licence fee and any matter that is prescribed as being rent, but excludes any service charge and maintenance charge and any other matter that is prescribed as not being rent;

“rental relief assessor” means a person appointed to the panel of rental relief assessors under section 19L;

[Deleted by Act 37 of 2020 wef 18/11/2020]

“statutory repayment schedule” means a repayment schedule described in section 19P;

“tenant”, for any property, includes a lessee, sub-lessee, licensee or sub-licensee for that property, but excludes a person or class of persons prescribed as not being a tenant or tenants.

(2) In this Part (except in relation to a prescribed property owned by the Government, statutory board or prescribed person in section 19F(7) in relation to which a nominal notice mentioned in that provision is issued), “owner”, for any property, has the meaning given by section 2(1) of the Property Tax Act (Cap. 254) and includes a person that is deemed to be an owner of the property under any provision of that Act.[Act 29 of 2020 wef 31/07/2020]

(2) In this Part (except in relation to a prescribed property owned by the Government, statutory board or prescribed person in section 19F(7) in relation to which a nominal notice mentioned in that provision is issued), “owner”, for any property, has the meaning given by section 2(1) of the Property Tax Act (Cap. 254) and includes a person that is deemed to be an owner of the property under any provision of that Act.[Act 29 of 2020 wef 31/07/2020]