Singapore legislation

Clause 17

of Goods and Services Tax (Amendment) Bill

Clause 17

Miscellaneous amendments

The principal Act is amended —

(a)

by deleting the words “any regulations” wherever they appear in the following provisions and substituting in each case the words “any subsidiary legislation”:sections 31(6), 42(1), (4), (6) and (9), 43(2), 48(1)(a), (b) and (c), 58, 59(1)(a) and (2)(a), 62(1)(a), (b) and (c) and (2), 63(d), 64(2)(c) and (d), 66, 68(1), 74(1), 77, 85(1), 86(3) and 87(1);

(b)

by deleting the words “any order, regulations or notification” in section 26(3)(a) and substituting the words “any subsidiary legislation”;

(c)

by deleting the words “any order or regulations” in section 73(1) and substituting the words “any subsidiary legislation”; and

(d)

by deleting the words “any regulations or order” in section 78(6) and substituting the words “any subsidiary legislation”.

Read in full context — Goods and Services Tax (Amendment) Bill →