Singapore legislation
Section 108
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 108
Regulations
(1)
The Minister may make such regulations as may be necessary or expedient for the purpose of carrying out the provisions of this Act.
(2)
Without prejudice to the generality of subsection (1), the Minister may make regulations for or with respect to all or any of the following matters:
any matters required by this Act to be prescribed;
the procedure relating to applications for and the issue of certificates under this Act;
the terms and conditions to be imposed on any certificate issued under this Act; and
the furnishing of such information, including progress and sales reports and statements of accounts, as may be required for the purposes of this Act.
(3)
The Minister may in writing authorise any person or authority to prescribe such forms as are required to be or may be prescribed under this Act.
(4)
All regulations made under this section shall be presented to Parliament as soon as possible after publication in the Gazette.