Singapore legislation

Clause 16

of Goods and Services Tax (Amendment) Bill

Clause 16

Miscellaneous amendments

(1)

Section 11B(5) of the principal Act is amended by deleting the words “paragraph 1 of the Fourth Schedule” in paragraph (a) and substituting the words “paragraph 1 of Part I of the Fourth Schedule”.

(2)

Section 14(1) of the principal Act is amended by deleting the words “the Fourth Schedule” and substituting the words “Part I of the Fourth Schedule”.

(3)

The principal Act is amended —

(a)

by deleting subsection (7B) of section 21;

(b)

by deleting subsection (5) of section 21B;

(c)

by deleting subsection (4) of section 27;

(d)

by deleting subsection (4) of section 27A; and

(e)

by deleting subsection (3) of section 37A.

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