Singapore legislation

Clause 51

of Income Tax (Amendment) Bill

Clause 51

Amendment of section 78

Section 78 of the principal Act is amended —

(a)

by deleting subsections (5) and (6) and substituting the following subsections:“(5) The Minister may appoint from amongst the members of the Board —

(a)

a Chairman of the Board; and

(b)

such number of Deputy Chairmen of the Board as the Minister thinks fit.(6) No person may be appointed as Chairman of the Board or Deputy Chairman of the Board unless he is either qualified to be a District Judge or is an accountant.(6A) Meetings of the Board shall be presided by —

(a)

the Chairman of the Board;

(b)

in the absence of the Chairman of the Board —

(i)

where there is only one Deputy Chairman of the Board present, the Deputy Chairman; and

(ii)

where there is more than one Deputy Chairman of the Board present, such Deputy Chairman as may be chosen by the Deputy Chairmen present; and

(c)

where neither the Chairman of the Board nor any Deputy Chairman of the Board is present, such member of the Board as may be chosen by the members present.”;

(b)

by inserting, immediately after the words “3 members of the Board” in subsection (8), the words “, at least one of whom shall be the Chairman of the Board or a Deputy Chairman of the Board”;

(c)

by deleting the words “the Minister, or by any officer of the Government authorised in that behalf by the Minister,” in subsection (10) and substituting the words “the Chairman”;

(d)

by inserting, immediately after subsection (10), the following subsections:“(10A) Meetings of a committee shall be presided by —

(a)

where the Chairman of the Board is a member of the committee, the Chairman;

(b)

where the Chairman of the Board is not a member of the committee and —

(i)

there is only one Deputy Chairman of the Board on the committee, the Deputy Chairman; or

(ii)

there is more than one Deputy Chairman of the Board on the committee, such Deputy Chairman as the Chairman may determine.(10B) Where the Chairman of the Board or any Deputy Chairman of the Board, as the case may be, is absent from any meeting of a committee at which he ought under subsection (10A) to be presiding, the meeting shall be presided by —

(a)

where there is only one Deputy Chairman who is a member of the committee present, the Deputy Chairman;

(b)

where there is more than one Deputy Chairman who is a member of the committee present, such Deputy Chairman as may be chosen by the Deputy Chairmen present; and

(c)

where there is no Deputy Chairman who is a member of the committee present, such member of the Board as may be chosen by the members present.”; and

(e)

by deleting subsection (11) and substituting the following subsection:“(11) All matters coming before the Board or a committee of the Board at any sitting thereof shall be decided by a majority of votes of the members of the Board present, and, in the event of an equality of votes, the Chairman of the Board, the Deputy Chairman of the Board or such other member as may be presiding, as the case may be, shall have a second or casting vote.”.