Singapore legislation

Clause 47

of Multinational Enterprise (Minimum Tax) Bill

Clause 47

Powers of arrest and disposal of items furnished or seized

Sections 65F to 65K of the ITA apply with the following modifications:

(a)

a reference to a provision that is incorporated by reference in this Act is to that provision as applied and modified by this Act;

(b)

a reference to an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A of the ITA is to an offence under section 68(3) or 69(1);

(c)

a reference to an officer authorised under section 4(1) to investigate offences under the ITA is to an officer authorised under section 76;

(d)

regulations may be made under section 84 for the matters in section 65F(10) of the ITA, and (accordingly) a reference to rules made under section 7 of that Act is to those regulations;

(e)

such other modifications as may be prescribed by the regulations.

Read in full context — Multinational Enterprise (Minimum Tax) Bill →