Singapore legislation

Clause 12

Amendment of section 12

Section 12 of the principal Act is amended —

(a)

by deleting the words “and 11B” in subsections (1) and (2) and substituting in each case the words “, 11B and 11C”;

(b)

by inserting, immediately after the words “supplies made” wherever they appear in subsection (1), the words “or received”;

(c)

by inserting, immediately after the word “received” in subsections (1)(b) and (2)(b), the words “or paid”; and

(d)

by inserting, immediately after “11B” in subsection (2)(a), “, 11C”.