Singapore legislation

Clause 18

of Goods and Services Tax (Amendment) Bill

Clause 18

Amendment of Fourth Schedule

The Fourth Schedule to the principal Act is amended —

(a)

by deleting sub-paragraph (c) of paragraph 2 and substituting the following sub-paragraph:“(c)any land or part thereof with any building, flat or tenement thereon, being a building, flat or tenement which is used or to be used principally for residential purposes.”;

(b)

by deleting sub-paragraph (c) of paragraph 4(3) and substituting the following sub-paragraph:“(c)any building, flat or tenement which is not used or to be used principally for residential purposes.”; and

(c)

by inserting, immediately after sub-paragraph (3) of paragraph 4, the following sub-paragraph:“(4) For the purpose of paragraphs 2(c) and 4(3)(c), the Minister may, by order published in the Gazette, provide that any building, flat or tenement is to be included, or is not to be included, as a building, flat or tenement used or to be used principally for residential purposes.”.

Read in full context — Goods and Services Tax (Amendment) Bill →