Singapore legislation

Clause 15

of Income Tax (Amendment) Bill

Clause 15

Amendment of section 99

Section 99 of the principal Act is hereby amended —

(a)

by inserting immediately after subsection (1) thereof the following subsection: —“(2) The Comptroller may authorise either generally or specifically an officer to sanction or compound any offence under sections 94, 95 and 96 of this Act.”; and

(b)

by renumbering subsection (2) thereof as subsection (3).