Singapore legislation
Clause 14
Clause 14
Validation
(1)
This section applies to cess purportedly collected by the Board, under an order made under section 5 of the principal Act as in force immediately before the date of commencement of section 4, in respect of any occupation of any guest room, suite or dormitory space in a tourist hotel for which no or partial consideration was given to the tourist hotel.
(2)
Cess mentioned in subsection (1) is, and is taken always to have been, by force of this section, validly levied and collected under the principal Act as amended by this Act; and no legal proceedings may be instituted on or after 17 May 2018 in any court on account of or in respect of any such collection.
(3)
In this section, “tourist hotel” has the meaning given by section 2 of the principal Act as in force immediately before the date of commencement of section 2.