Singapore legislation
Clause 7
Clause 7
Amendment of section 87
In the principal Act, in section 87 —
in subsection (1)(c), replace “under subsection (3)(b)”, with “imposed under subsection (3)(b) or an order made under section 86(1) read with subsection (4)”;
in subsection (2), after “under section 86”, insert “, or additional penalty imposed under subsection (3)(b) or an order made under section 86(1) read with subsection (4),”;
after subsection (2), insert —“(2A) The Authority may waive, refund or remit the whole or part of any levy, interest or penalty (including additional penalty) paid or payable by any person.”; and
replace subsection (3) with —“(3) Where an airport licensee or other agent is designated by an order made under section 86(1) read with section 86(2)(d) to collect any levy, interest or penalty payable under section 86 —
all such levies, interest and penalties collected by the airport licensee or agent must be paid to the Authority within the time prescribed in that order and any amount that is not so paid is recoverable from the airport licensee or agent as a debt in a court of competent jurisdiction;
if any amount of levy, interest or penalty collected by the airport licensee or agent is not paid by the airport licensee or agent to the Authority within the time prescribed, such additional penalty on the amount outstanding as may be prescribed in the order is payable by the airport licensee or agent to the Authority; and
the airport licensee or other agent must not refund, remit or reimburse, directly or indirectly, any levy, interest or penalty paid or payable by any person under section 86, except in accordance with the prior approval of the Authority.(4) Without limiting section 86(2), the order may provide that the Authority may impose an additional penalty of a prescribed amount on the airport licensee or agent for a failure to collect an amount of levy, interest or penalty payable under section 86.”.