Regulation 2
Amendment of regulation 47
of Goods and Services Tax (General) (Amendment No. 2) Regulations 2026
Subsidiary LegislationIn forceProvision 2 of 2
Regulation 2
In the Goods and Services Tax (General) Regulations 1993, in regulation 47 —
(a)
replace the definition of “cruise terminal” with —“ “cruise terminal” means —
(a)
the Marina Bay Cruise Centre Singapore;
(b)
the International Passenger Terminal at Singapore Cruise Centre (HarbourFront); or
(c)
the International Passenger Terminal at Harbourfront Centre,as the case may be;”;
(b)
in the definition of “cruise terminal”, in paragraph (a), insert “or” at the end;
(c)
in the definition of “cruise terminal”, in paragraph (b), replace “; or” at the end with a comma; and
(d)
in the definition of “cruise terminal”, delete paragraph (c).