Singapore legislation
Clause 11
Clause 11
Validation of sums paid as duty for transaction effected by electronic means without instrument
(1)
This section applies to any sum purportedly paid, collected or recovered as duty before the date of commencement of section 6 in relation to a transaction that is effected whether wholly or partly by an electronic record or is evidenced by an electronic record.
(2)
Such payment, collection or recovery is taken to have been validly made as if section 6 were in force at the material time, and no legal proceedings may be instituted on or after 6 August 2018 on account of such payment, collection or recovery.
(3)
In subsection (1), “electronic record” has the meaning given by section 2(1) of the Electronic Transactions Act (Cap. 88).