Singapore legislation

Regulation 6

of Casino Control (Entry Levy) Regulations 2010

Regulation 6

Prohibited transactions in relation to entry levy

Without prejudice to the generality of section 116(3) of the Act, an indirect refund, remission or reimbursement of entry levy by a casino operator to a resident shall include —

(a)

the giving of any right, privilege, discount or benefit to the resident (in addition to entry to the casino premises) by the casino operator or by any other person under an arrangement with the casino operator, in exchange for payment of the entry levy;

(b)

any set-off of the entry levy payable by the resident —

(i)

against any other amount (including any other entry levy) paid by the resident to the casino operator; or

(ii)

against an amount paid by the resident to any other person; and

(c)

the payment of any part of the entry levy on behalf of the resident by ––

(i)

the casino operator; or (ii)any other person on behalf of the casino operator.