Singapore legislation

Clause 15

of Goods and Services Tax (Amendment) Bill

Clause 15

Amendment of section 84

Section 84 of the principal Act is amended —

(a)

by deleting the words “in that behalf” in subsection (1);

(b)

by inserting, immediately after the word “associated” in the third line of subsection (4)(a), the word “device,”;

(c)

by inserting, immediately after the word “computer,” in subsection (4)(b)(ii), the word “device,”; and

(d)

by deleting the word “him” in the seventh line of subsection (4)(b)(ii) and substituting the words “the Comptroller or officer”.