Singapore legislation

Clause 3

of Goods and Services Tax (Amendment) Bill

Clause 3

Amendment of section 21A

Section 21A of the principal Act is amended —

(a)

by inserting, immediately after the words “such tool” wherever they appear in subsection (1), the words “or machinery”;

(b)

by inserting, immediately after the words “prescribed tool” in subsection (1)(a), the words “or prescribed machinery”; and

(c)

by deleting the word “etc.” in the section heading and substituting the words “machinery and prototypes”.

Clause 3 — Goods and Services Tax (Amendment) Bill | laws.sg