Singapore legislation

Clause 8

of Civil Aviation Authority of Singapore (Amendment) Bill

Clause 8

Amendment of section 87A

In the principal Act, in section 87A —

(a)

in subsection (3)(a), after “airport development levy is payable”, insert “(each called X)”;

(b)

in subsection (3)(d), after “that is payable”, insert “and any interest or penalty payable on any airport development levy,”;

(c)

in subsection (3), after paragraph (d), insert —“(da)in a case where the amount of any airport development levy is or is to be passed on by X to a purchaser of an air passenger ticket from X for the carriage of a passenger on a flight — require that any air passenger ticket issued by X to the purchaser state the amount passed on or to be passed on;”;

(d)

in subsection (3)(e)(i), replace “persons by whom an airport development levy is payable” with “each X”; (e)in subsection (3)(f), replace “persons by whom the airport development levy is payable” with “each X”;

(f)

in subsection (4), after “under this section”, insert “, or any additional penalty imposed under subsection (5)(b) or an order made under subsection (2) read with subsection (6),”;

(g)

after subsection (4), insert —“(4A) The Authority may waive, refund or remit the whole or part of any airport development levy, interest or penalty (including additional penalty) paid or payable by any person.”; and

(h)

replace subsection (5) with —“(5) Where an airport licensee or other agent is designated by an order made under subsection (2) read with subsection (3)(d) to collect any airport development levy, interest or penalty payable under this section —

(a)

all such airport development 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;

(b)

if any amount of airport development 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

(c)

the airport licensee or other agent must not refund, remit or reimburse, directly or indirectly, any airport development levy, interest or penalty paid or payable by any person under this section, except in accordance with the prior approval of the Authority.(6) Without limiting subsection (3), 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 airport development levy, interest or penalty payable under this section.”.