Singapore legislation

Clause 66

Amendment of section 105M

Section 105M of the principal Act is amended —

(a)

by inserting, immediately after the words “section 105L(1)” in subsection (1), the words “, or any regulation made under section 105P the contravention of which is an offence,”; and

(b)

by inserting, immediately after subsection (3), the following subsection:“(4) In subsection (3), references to the Comptroller include any other person authorised by the Comptroller.”.

Read in full context — Income Tax (Amendment) Bill →