Singapore legislation
Section 7
Section 7
Liability to film-hire duty
(1)
Film-hire duty shall be payable by every registered renter and by every person who is required by section 5 to be a registered renter.
(2)
No person shall be relieved from liability to pay the film-hire duty in accordance with the provisions of this Act by reason of the fact that since the termination of any period he has ceased to carry on business as a renter.
(3)
Any reference in this Act to registered renters shall, for the purposes of the payment of duty, include persons who have failed to comply with the provisions of this Act requiring them to be registered renters.