Singapore legislation

Clause 4

of Income Tax (Amendment) Bill

Clause 4

Amendment of section 6

Section 6 of the principal Act is amended —

(a)

by deleting subsections (10B) and (10C) and substituting the following subsections:“(10B) Despite anything in this section, the Comptroller may furnish to the head of a law enforcement agency any information —

(a)

that may be required by the law enforcement agency for the purpose of an investigation or prosecution of a person for an offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Cap. 65A); or

(b)

that the Comptroller has reasonable grounds to suspect affords evidence of the commission of such an offence.(10C) The following persons, namely:

(a)

the head of a law enforcement agency to whom any information is furnished under subsection (10B) for the purpose mentioned in subsection (10B)(a);

(b)

any person under the command of the head of the law enforcement agency;

(c)

any person to whom information is disclosed in compliance with this subsection,must not disclose to any other person such information except where it is necessary for that same purpose, and any person in paragraph (a), (b) or (c) who contravenes this subsection shall be guilty of an offence.”; and

(b)

by inserting, immediately after subsection (13), the following subsection:“(14) In this section —“head of a law enforcement agency” means —

(a)

in relation to the Singapore Police Force, the Commissioner of Police;

(b)

in relation to the Commercial Affairs Department, the Director;

(c)

in relation to the Central Narcotics Bureau, the Director;

(d)

in relation to the Corrupt Practices Investigation Bureau, the Director; and

(e)

in relation to any other law enforcement agency, its head or equivalent;“law enforcement agency” means —

(a)

the Singapore Police Force;

(b)

the Commercial Affairs Department;

(c)

the Central Narcotics Bureau;

(d)

the Corrupt Practices Investigation Bureau; and

(e)

any other department of the Government charged with the responsibility of investigating any offence specified in the First or Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act.”.