Singapore legislation

Clause 38

New section 80B

After section 80A of the principal Act, insert —“Hearing of appeal by single member where member becomes unavailable80B.—

(1)

Despite anything in this Part, if an appeal is before a single member of the Board, and —

(a)

in the course of an appeal or in the case of a reserved judgment in any appeal; or

(b)

after an appeal has been determined but before the making of any ancillary order, the member of the Board hearing the appeal resigns or is unable because of illness or any other cause, to continue to hear or determine the appeal or to make the ancillary order, the Chairperson of the Board is to appoint another member of the Board in accordance with section 78(10) to hear and determine the appeal or to make the ancillary order.(2) In the case in subsection (1)(a), the member of the Board appointed under subsection (1) must rehear the appeal if —

(a)

any party objects to the proceedings continuing before the member; or

(b)

the member determines that it would be in the interests of justice to do so.”.

Read in full context — Income Tax (Amendment) Bill →