Singapore legislation

Clause 17

of Goods and Services Tax (Amendment) Bill

Clause 17

Amendment of section 83E

Section 83E(1) of the principal Act is amended by deleting paragraph (b) and substituting the following paragraph:“(b)has in the person’s possession any goods —

(i)

used or intended to be used by any person to obtain any refund pursuant to regulations made under section 25, in circumstances that constituted or would constitute an offence under section 62 or 63; or

(ii)

that may aid in any investigation or prosecution in connection with such offence; or”.

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