Singapore legislation

Clause 11

of Inland Revenue Authority of Singapore Bill

Clause 11

Public servants

All members, officers and employees of the Authority shall be deemed to be public servants for the purposes of the Penal Code [Cap. 224] and shall be deemed to be public officers for the purposes of the Financial Procedure Act [Cap. 109] and section 20 of that Act shall apply to such persons notwithstanding that they are not or were not in the employment of the Government.