Singapore legislation
Clause 10
Clause 10
Amendment of section 52
Section 52 of the principal Act is amended —
(a)
by deleting the word “The” in subsection (3) and substituting the words “Subject to subsection (3A), the”; and
(b)
by inserting, immediately after subsection (3), the following subsection:“(3A) Where the appeal to the Board is in connection with the applicability of section 20(2A) to a claim for credit for input tax on a supply made to a taxable person, the Comptroller must show on a balance of probabilities that —
(a)
the supply was a part of an arrangement mentioned in section 20(2A); and
(b)
the taxable person knew or should have known that the supply was a part of such arrangement.”.