COVID-19 (Temporary Measures) Act 2020 · Updated to 1 Jul 2026 · Part 12 · Rental Waiver Due to COVID-19 Event in 2021
87. Authority for this Part and delegation by Authority
Last amended by an amending law of 2021.
Official textFrom Singapore Statutes Online, unchanged
The Minister charged with the responsibility for law is the Authority for this Part.
Minister
“Minister” means —(a)except as provided in paragraphs (b) to (d), the Minister charged with the responsibility for law;(b)for the purposes of Part 6 — the Minister charged with the responsibility for finance;(c)for the purposes of Part 7 — the Minister charged with the responsibility for health; and (d)for the purposes of Parts 8A and 8B — the Minister charged with the responsibility for national development; (e)
The Authority is responsible for the administration of this Part.
Authority
“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;
The Authority may delegate any function or power of the Authority in or under any provision of this Part (except sections 88 and 89, and the power of delegation conferred by this subsection) to any of the following persons (called in this section a delegate), subject to any condition or restriction the Authority specifies:
a public officer;
a public body.
Where the responsible Minister for a public body is not the Minister charged with the responsibility for law, any delegation under subsection (3) to that public body may only be made after consultation with the responsible Minister for the public body.
Where the Authority delegates any function or power under subsection (3) to a delegate, a reference to the Authority in this Part in relation to that function or power includes (subject to any condition or restriction mentioned in that subsection) a reference to that delegate.
In this section, “public body” and “responsible Minister” (in relation to a public body) have the meanings given by section 2(1) of the Public Sector (Governance) Act 2018.
Terms defined in this Act
Authority
Defined · s 19B“Authority” means the Inland Revenue Authority of Singapore established under the Inland Revenue Authority of Singapore Act;
Minister
Defined · s 2“Minister” means —(a)except as provided in paragraphs (b) to (d), the Minister charged with the responsibility for law;(b)for the purposes of Part 6 — the Minister charged with the responsibility for finance;(c)for the purposes of Part 7 — the Minister charged with the responsibility for health; and (d)for the purposes of Parts 8A and 8B — the Minister charged with the responsibility for national development; (e)