Singapore legislation

Clause 11

of Goods and Services Tax (Amendment) Bill

Clause 11

Amendment of section 56

Section 56 of the principal Act is amended —

(a)

by deleting the words “and in appeals to, or in cases stated for the opinion of, the High Court and in appeals from decisions of the High Court under section 54” in subsection (1); (b)by deleting the words “, the High Court or the Court of Appeal, as the case may be,” in subsection (2);

(c)

by deleting the words “the Board or the Court” in subsection (2) and substituting the words “the Board”;

(d)

by deleting the words “, the High Court or the Court of Appeal” wherever they appear in subsection (3);

(e)

by deleting the word “identity” in subsection (3) and substituting the word “name”; and

(f)

by deleting the words “of Review and Supreme Court” in the section heading.

Clause 11 — Goods and Services Tax (Amendment) Bill