Singapore legislation
Clause 6
Clause 6
Amendment of section 9
Section 9 of the principal Act is amended by deleting subsection (1) and substituting the following subsection:“(1) Subject to subsection (2), every person liable to pay cess under the provisions of this Act shall keep and retain for a minimum period of 2 years in safe custody —
(a)
records that had been provided to the Chief Executive or an officer or agent of the Board authorised by the Chief Executive under section 8(1); and
(b)
sufficient records to enable the amount of cess payable under any order made under section 5 to be readily ascertained by the Chief Executive or an officer or agent of the Board authorised by the Chief Executive.”.