Singapore legislation

Clause 3

of Goods and Services Tax (Amendment) Bill

Clause 3

Miscellaneous amendments

In the Goods and Services Tax Act 1993 —

(a)

in the Seventh Schedule, in paragraph 2A(e), replace “, if made by the Government, would be a supply prescribed under section 28(1)” with “would, if made by a public agency mentioned in section 28, be a supply prescribed under section 28(2A)”; and

(b)

in the Eighth Schedule, under the heading “Services”, in paragraph 1(d), replace “if made by the Government, be a supply prescribed under section 28(1)” with “if made by a public agency mentioned in section 28, be a supply prescribed under section 28(2A)”.

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