Singapore legislation
Section 33B
Section 33B
Surcharge on adjustments under section 33A
Amended by41/202041/2020
(1)
This section applies to any instrument, or any thing treated as an instrument, that is executed or treated as executed on or after 7 December 2020.
Amended by41/2020
(2)
Where the Commissioner makes any adjustment under section 33A, a surcharge equal to 50% of the amount of —
(a)
the additional duty payable by a person; or
(b)
(where a liability to duty is imposed) the duty payable by a person,as a result of the adjustment is imposed on the person, and is recoverable by the Commissioner from the person as a debt due to the Government.
Amended by41/2020