Singapore legislation

Clause 33

Amendment of section 65B

Section 65B of the principal Act is amended —

(a)

by deleting subsection (2) and substituting the following subsection:“(2) A person shall not be obliged under this section to disclose —

(a)

any information which he is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act (Cap. 97)) to observe secrecy; or

(b)

any information subject to legal privilege.”;

(b)

by inserting, immediately after the words “The Comptroller may” in subsection (3), the words “by notice”; and

(c)

by inserting, immediately after subsection (3), the following subsection:“(3A) The time for compliance with a notice under subsection (3) shall be 21 days from the date of service of the notice or such other period as the Comptroller considers appropriate.”.

Read in full context — Income Tax (Amendment) Bill →