s 19 Interpretation of this Part
19.—(1) In this Part, unless the context otherwise requires —“immovable property” means any land, premises, building or tenement; “maintenance fund” means the maintenance fund established under section 23; “owner”, in relation to any immovable property, means the person for the time being receiving the rent for the immovable property, whether on the person’s own account or as agent or trustee for any other person or as receiver, or who would receive the rent if it were let to a tenant, and includes the person whose name is or will be entered in the Valuation List maintained by the Comptroller of Property Tax under the Property Tax Act 1960 as the owner of the immovable property; “resort area” means all that part of Sentosa which is designated by the Corporation, from time to time by notice in the Gazette, as the resort area for the purposes of this Part. (2) For the purposes of this Part —(a) each part of a building divided laterally or horizontally into parts in such a manner that the owner, either solely or jointly with other owners, of one part is not also the owner, either solely or jointly with the other owners respectively of any other part, is deemed to be a building; (b) each part of a partially completed building, divided laterally or horizontally into parts, is deemed to be a building.[18A