Singapore legislation
Section 27
Section 27
Rules
(1)
The Minister may make rules for the following purposes:
to secure the payment of entertainments duty;
to regulate the payment of entertainments duty and to make provision for the prevention of evasion of such duty;
to provide for the supply and use of stamps or stamped tickets or for the stamping of tickets and for the defacement of stamps when used;
to regulate the use of tickets for admission and the calculation of the duty on such tickets;
to control the use of barriers or mechanical contrivances and to secure proper records of admission by means of barriers or mechanical contrivances;
generally to carry into effect the provisions of this Act;
to declare that any act or omission in contravention of any rule shall be an offence under this Act and prescribe penalties for such an offence, provided that no such penalty shall exceed the maximum penalties prescribed by section 22.
(2)
All rules made by the Minister under this Act shall be published in the Gazette and shall, unless it is otherwise provided by such rules, come into force on the date of publication.
(3)
Such rules shall be presented to Parliament as soon as possible after publication.
(4)
Such rules shall remain in force until disapproved or altered by resolution of Parliament.
(5)
Any rule altered by a resolution of Parliament shall come into force as altered from the date of the passing of the resolution.
(6)
All rules made under this Act shall have the same force and effect as if enacted in this Act.