Singapore legislation
Clause 17
Clause 17
Action to recover may be taken at any time
(1)
Any action or remedy for recovery of gambling duty and any penalty tax may be taken at any time, any written law to the contrary notwithstanding.
(2)
Any gambling duty that is due and payable but unpaid may be sued for in the same way as for any tax, interest and any penalty imposed under the Income Tax Act 1947, and section 89(1), (2), (3) and (4) of the Income Tax Act 1947 applies with the necessary modifications, including as follows:
(a)
a reference in those provisions to the Comptroller is to the Commissioner; (b)a reference in those provisions to any tax due under the Income Tax Act 1947 is to any gambling duty that is due and payable under this Act.