Clause 2

The Inland Revenue Authority of Singapore Act is amended by renumbering section 6 as subsection (1) of that section, and by inserting immediately thereafter the following subsection:“(2) In addition to the functions imposed by this section, the Authority may undertake such other functions as the Minister may assign to the Authority and in so doing the Authority shall be deemed to be fulfilling the purposes of this Act and the provisions of this Act shall apply to the Authority in respect of such functions.”.