Singapore legislation

Clause 55

of Income Tax (Amendment) Bill

Clause 55

Repeal and re-enactment section 99

Section 99 of the Ordinance is hereby repealed and the following substituted therefor: —“Sanction for prosecution99.—

(1)

No prosecution shall be commenced in respect of an offence under section 94, 95 or 96 except at the instance, or with the sanction, of the Comptroller or the Attorney General.(2) No prosecution shall be commenced in respect of an offence under section 6, 97 or 97A except at the instance, or with the sanction of the Attorney General.”.

Clause 55 — Income Tax (Amendment) Bill | laws.sg