Singapore legislation

Clause 2

of Inland Revenue Authority of Singapore (Amendment) Bill

Clause 2

Amendment of section 2

In the Inland Revenue Authority of Singapore Act 1992 (called in this Act the principal Act), in section 2 —

(a)

before the definition of “Authority”, insert —“ “authorised investigating officer” means an officer or employee authorised under section 9(4) to investigate offences under Part 5A;”;

(b)

after the definition of “Deputy Chairperson”, insert —“ “electronic service” means the system established under section 29;”;

(c)

in the definition of “member”, replace the full‑stop at the end with a semi‑colon; and

(d)

after the definition of “member”, insert —“ “Scheduled public scheme” means a scheme, introduced by the Government or a statutory body pursuant to which any money, credit, rebate or other grant is to be given, and that is specified in the Second Schedule;“specially authorised officer” means an authorised investigating officer further authorised under section 9(5) to exercise the powers mentioned in that provision.”.

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