No. S 152
COVID-19 (Temporary Measures) Act 2020
COVID-19 (Temporary Measures)
(Rental Waiver Due to COVID-19 Event in 2021)
(Amendment) Regulations 2023
In exercise of the powers conferred by section 107 of the COVID‑19 (Temporary Measures) Act 2020, the Minister for Law makes the following Regulations:
Citation and commencement
1.—(1)  These Regulations are the COVID‑19 (Temporary Measures) (Rental Waiver Due to COVID‑19 Event in 2021) (Amendment) Regulations 2023 and, except for regulation 4, come into operation on 1 April 2023.
(2)  Regulation 4 is deemed to have come into operation on 31 December 2021.
Amendment of regulation 2
2.  In the COVID‑19 (Temporary Measures) (Rental Waiver Due to COVID‑19 Event in 2021) Regulations 2021 (G.N. No. S 751/2021) (called in these Regulations the principal Regulations), in regulation 2(1), in the definition of “Accounting Standards”, replace “Accounting Standards Council” with “Accounting Standards Committee”.
Amendment of regulation 8
3.  In the principal Regulations, in regulation 8(2), in the definition of “FRS 110”, replace “issued by the Accounting Standards Council” with “made or formulated by the Accounting Standards Committee”.
Miscellaneous amendments
4.  In the principal Regulations —
(a)in regulation 2(1), in the definition of “Accounting and Corporate Regulatory Authority”, replace “(Cap. 2A)” with “2004”;
(b)in regulation 2(1), in the definition of “Accounting Standards”, replace “Part III of the Accounting Standards Act (Cap. 2B)” with “Part 3 of the Accounting Standards Act 2007”;
(c)in regulation 2(1), in the definition of “annual value”, replace “(Cap. 254)” with “1960”;
(d)in regulation 2(1), in the definition of “committee of management”, replace “(Cap. 62)” with “1979”;
(e)in regulation 2(1), in the definitions of “co‑operative society” and “key employee”, after “Co‑operative Societies Act”, insert “1979”;
(f)in regulation 2(1), in the definition of “entity”, in paragraph (b)(i), replace “(Cap. 50)” with “1967”;
(g)in regulation 2(1), in the definition of “exempt charity”, replace “(Cap. 37)” with “1994”;
(h)in regulation 2(1), in the definition of “National Arts Council”, replace “(Cap. 193A)” with “1991”;
(i)in regulation 2(1), in the definition of “National Council of Social Service”, replace “(Cap. 195A)” with “1992”;
(j)in regulation 2(1), in the definition of “National Heritage Board”, replace “(Cap. 196A)” with “1993”;
(k)in regulation 2(1), in the definition of “registered charity”, replace “section 5 of the Charities Act” with “section 7 of the Charities Act 1994”;
(l)in regulation 2(1), in the definition of “relevant officer”, in paragraph (a), after “Companies Act”, insert “1967”;
(m)in regulation 2(1), in the definition of “Singapore Sports Council”, replace “(Cap. 305)” with “1973”;
(n)in regulation 2(1), in the definition of “society”, replace “(Cap. 311)” with “1966”;
(o)in regulation 2(1), in the definition of “voting share”, after “Companies Act”, insert “1967”;
(p)in regulation 2(2)(b) and (3)(a), after “Societies Act”, insert “1966”;
(q)in regulation 3(2)(a), replace “section 2(3)(b) of the Property Tax Act” with “section 2(6)(b) of the Property Tax Act 1960”;
(r)in regulation 3(2)(b), replace “section 6(6), (6A) or (7) of the Property Tax Act” with “section 6(6), (7) or (8) of the Property Tax Act 1960”;
(s)in regulation 8(2), in the definition of “FRS 110”, after “Accounting Standards Act”, insert “2007”;
(t)in regulation 12(1)(c)(i), replace “(Cap. 134)” with “1947”;
(u)in regulations 12(1)(c)(ii) and 13(2)(b)(i) and (ii), after “Income Tax Act”, insert “1947”;
(v)in regulation 32(3), replace “(Cap. 1)” with “1965”;
(w)in regulation 33(4), replace “(Cap. 2)” with “2004”; and
(x)in the First Schedule, in Part 1, in paragraph 1(1), in the definitions of “amusement centre”, “child care centre”, “cinema”, “confectionery”, “convalescent home”, “nursing home”, “restaurant”, “sports and recreation building”, “take‑away foodshop”, “theatre” and “warehouse retail building”, replace “(Cap. 232, R 2)” with “(R 2)”;
(y)in the First Schedule, in Part 1, in paragraph 1(1), in the definition of “hotel”, replace “(Cap. 127)” with “1954”; and
(z)in the First Schedule, in Part 1, in paragraph 1(1), in the definition of “registered hotel”, after “Hotels Act”, insert “1954”.
[G.N. No. S 956/2021]
Made on 8 March 2023.
LOH KHUM YEAN
Permanent Secretary,
Ministry of Law,
Singapore.
[LAW 63/009 COVID Relief-V1; AG/LEGIS/SL/65C/2020/27 Vol. 1]