In force2014 Revised EditionCurrent version · 2014 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
14. Power of Minister to exempt
Feedback & supportThe Minister may, in his discretion, and subject to such conditions as he may consider fit to impose —
(a)
exempt, by order, any class of entertainment from the payment of entertainments duty; or
entertainment
Defined · s 2
“entertainment” includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;
(b)
exempt, in any particular case, any person from the payment of the whole or any part of the entertainments duty which may be payable by that person.