Singapore legislation

Clause 47

Amendment of section 96

Section 96 of the principal Act is amended —

(a)

by inserting, at the end of subsection (1)(b), the word “or”;

(b)

by deleting the semi-colon at the end of subsection (1)(c) and substituting a comma;

(c)

by deleting paragraphs (d) and (e) of subsection (1);

(d)

by deleting subsection (2) and substituting the following subsection:“(2) Where an individual has been convicted for —

(a)

3 or more offences under this section; or

(b)

one offence under this section and one offence under section 96A,the imprisonment he shall be liable to shall not be less than 6 months.”;

(e)

by deleting the words “or in any books of account or other records maintained by or on behalf of any person” in subsection (3); and

(f)

by deleting the section heading and substituting the following section heading:“Tax evasion”.