Singapore legislation

Clause 4

of Goods and Services Tax (Amendment) Bill

Clause 4

Amendment of section 21

Section 21(3) of the principal Act is amended by deleting paragraph (r) and substituting the following paragraph:“(r)services supplied in relation to a trust, where the services and the person supplying the services satisfy such conditions as may be prescribed; or”.

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