Singapore legislation
Clause 9
Clause 9
Amendment of section 18
Section 18 of the Customs Act is amended by deleting subsection (1) and substituting the following subsection:“(1) Any sum payable in respect of the special tax levied under section 17 or 17A is considered to be in arrears for the purposes of this section and may be recovered in the manner provided in this Act, if —
(a)
the sum remains due and unpaid on the day when it should have been paid in advance under section 17(2); or
(b)
the sum remains due and unpaid on the day when it should have been paid under regulations made for the purpose of section 17A(7)(b)(i).”.