Singapore legislation

Clause 35

of Goods and Services Tax (Amendment) Bill

Clause 35

Amendment of section 89

Section 89 of the principal Act is amended —

(a)

by deleting the word “or” at the end of subsection (1)(b)(ii);

(b)

by deleting the full‑stop at the end of paragraph (c) of subsection (1) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(d)relief from, or a remission or refund of, the whole or part of any tax on a reverse charge supply.”;

(c)

by deleting the word “or” at the end of subsection (2)(b)(ii); and

(d)

by deleting the full-stop at the end of paragraph (c) of subsection (2) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(d)relief from, or a remission or refund of, the whole or part of any tax on a reverse charge supply.”.

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