Land Betterment Charge Act 2021 s 6

s 6 Land betterment charge is tax

6. A tax called a land betterment charge is charged in accordance with the provisions of this Act in respect of each chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land.

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Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

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