Singapore legislation
Clause 3
Clause 3
Amendment of section 6
In section 6 of the principal Act, delete subsection (12) and substitute —“(12) Despite subsections (1) and (2) and without affecting subsections (5) to (11D) and (12B), the Comptroller may disclose information relating to income or items of income of any person to any of the following with the express consent of the person:
any public officer or officer of a statutory board for the performance of his or her official duties;
any other person (called A in this subsection and subsection (12A)) who is engaged by the Government or a statutory board to assist any public officer or officer of a statutory board in performing any of the officer’s official duties if a public officer or officer of the statutory board (as the case may be), duly authorised by the Comptroller for this purpose, has obtained a declaration of secrecy from A in accordance with subsection (1).(12A) A shall be guilty of an offence if A —
discloses to any person, or allows any person access to, any information disclosed to A under subsection (12); or
uses or makes any copy of any record or document containing the information, other than for the purpose of rendering the assistance mentioned in subsection (12)(b).(12B) Despite subsections (1) and (2) and without affecting subsections (5) to (12), the Comptroller may disclose any information prescribed in the Eleventh Schedule to any public officer or officer of a statutory board that is required for the performance of the public officer’s or officer’s official duties.”.