Singapore legislation
Clause 3
Clause 3
Repeal and re-enactment of section 12
Section 12 of the Entertainments Duty Ordinance is repealed and the following substituted therefor: —“Power of Minister to exempt
12. The Minister may, in his discretion, and subject to such conditions as he may deem fit to impose —
(a)
exempt, by order, any class of entertainment from the payment of entertainments duty; or
(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 such person.”.