Section 14

makes in a statutory declaration a statement which is false, and which the person knows or has reason to believe is false or does not believe to be true, touching any point material to the object for which the declaration is made or used; or

corruptly uses or attempts to use as true any statutory declaration made in or outside Singapore knowing the declaration to be false in any material point,shall be guilty of an offence and —

if the person made the statutory declaration for use in any stage of a judicial proceeding or (as the case may be) used or attempted to use the statutory declaration in any stage of a judicial proceeding, shall be punished with imprisonment for a term which may extend to 7 years and shall also be liable to a fine; or

in any other case, shall be punished with imprisonment which may extend to 3 years and shall also be liable to a fine.

a trial before a subordinate military court within the meaning of the Singapore Armed Forces Act 1972 is a judicial proceeding; and

each of the following is treated as a stage of a judicial proceeding:

an investigation directed by law that is preliminary to a proceeding before a court, whether the investigation takes place before a court or otherwise;

an investigation directed by a court, and conducted under the authority of a court, whether the investigation takes place before a court or otherwise.