Singapore legislation

Clause 73

of Multinational Enterprise (Minimum Tax) Bill

Clause 73

Consent for prosecution

(1)

No prosecution may be commenced in respect of an offence under section 64, 65, 66, 67, 68 or 69 except at the instance or with the consent of the Comptroller or the Public Prosecutor.

(2)

No prosecution may be commenced in respect of an offence under section 70, 71 or 83(3) except at the instance or with the consent of the Public Prosecutor.

Clause 73 — Multinational Enterprise (Minimum Tax) Bill