Singapore legislation
Clause 12
Clause 12
Amendment of section 152
Section 152 of the principal Act is amended —
(a)
by inserting, immediately after the word “underpaid” in subsection (1), the words “in consequence of the offence, or which would have been so underpaid if the offence had not been detected”;
(b)
by inserting, immediately after subsection (1), the following subsection:“(1A) The Comptroller may compound any offence under section 149A by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the penalty under paragraph (i) of that section.”; and
(c)
by deleting the word “and” in subsection (2) and substituting the word “or”.