Singapore legislation

Clause 10

of Entertainments Duty (Amendment) Ordinance

Clause 10

Amendment of section 10

Section 10 of the principal Ordinance is hereby amended —

(a)

by deleting the word “Colony” appearing in the third line of paragraph (a) of subsection (1) thereof and substituting therefor the word “State”;

(b)

by deleting the words “and that the audience will be restricted to persons who are receiving whole time education at a recognized educational establishment and to the tutorial staff of such establishment” appearing in the third to the sixth lines of paragraph (b) of subsection (1) thereof;

(c)

by deleting the words “taking such statements and” appearing in the first line of paragraph (b) of the proviso to subsection (1) thereof; and

(d)

by inserting immediately after subsection (3) thereof the following new subsection: —“(4) Where a certificate of exemption is or is deemed to be invalidated under the provisions of subsection (3) of this section, and the entertainment in respect of which the exemption was granted has been performed, the person to whom such certificate was issued shall, on demand, pay to the Comptroller the entertainments duty which would have been levied had the exemption not been granted.”; and

(e)

by renumbering subsection (4) thereof as subsection (5).

Read in full context — Entertainments Duty (Amendment) Ordinance →