Singapore legislation
Clause 35
of Economic Expansion Incentives (Relief from Income Tax) Bill
Clause 35
Offence under other laws deemed to be an offence under this Act
Where an export product or export produce is the subject matter of an offence committed under the Registration of Imports and Exports Ordinance or the Control of Imports and Exports Ordinance or the Customs Ordinance, 1960, or any regulations made thereunder, and the Comptroller is satisfied that, if such offence had not been detected, the export enterprise concerned in the commission of such an offence would have been able to claim relief from tax to which it was not entitled, then such an offence shall be deemed to be an offence under this Act whether a claim for tax relief has been made or not and may be dealt with accordingly but so that no person shall be punished more than once for the same offence.