Singapore legislation
Section 4
Section 4
Exemption from levy
The Minister may by order —
(a)
exempt wholly or partly any employer or class of employers from skills development levy in such circumstances and subject to such conditions as may be specified in the order; and
(b)
provide that the charge and collection of skills development levy do not have effect for such period as may be specified in the order, if the Minister considers it expedient in the public interest to do so.