Carbon Pricing Act 2018 · 2020 Revised Edition · Part 5 · Carbon Pricing
20D. Taxable facilities eligible for allowances
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A taxable facility of a registered person is eligible for allowances if —
taxable facility
“taxable facility” means a business facility that is registered as a taxable facility under section 7;
the registered person is in the business of making exports or making supplies to another person who is in the business of making exports, and the taxable facility is used in connection with that business of the registered person; and
the Minister determines that that business of the registered person is of sufficient economic or strategic importance to the growth, expansion, development or wellbeing of the Singapore economy, to justify an award of allowances for the taxable facility.
The Minister must notify the registered person of a taxable facility that is eligible for allowances of that fact, and grant the registered person an award of allowances for the taxable facility.
Minister
“Minister” means —(a)except as provided in paragraph (b), the Minister charged with the responsibility for sustainability and the environment; and(b)for the purposes of Division 1A of Part 5, the Minister charged with the responsibility for trade and industry;