Singapore legislation

Regulation 4A

of Income Tax (Appeals Procedure for Board of Review) Regulations 2023

Regulation 4A

Amendment of notice of appeal

Amended byS 134/2025 wef 01/04/2025

Subregulation 1

Subject to paragraph (2), an appellant may, with the permission of the Chairperson, any Deputy Chairperson authorised by the Chairperson, or the appeal panel, amend a notice of appeal lodged under regulation 3 or 4.

Subregulation 2

The Chairperson, Deputy Chairperson or appeal panel may only grant permission under paragraph (1) if the Chairperson, Deputy Chairperson or appeal panel (as the case may be) is satisfied that the amendment is to correct any clerical mistake or error.

Subregulation 3

Any amendment of a notice of appeal under paragraph (1) is subject to any conditions that the Chairperson, Deputy Chairperson or appeal panel (as the case may be) may determine.

Subregulation 4

Amended byS 134/2025 wef 01/04/2025

Despite any amendment to a notice of appeal under this regulation, and subject to any order under regulation 7(1), the time limit specified in these Regulations for the doing of anything by a party for the purposes of any proceedings continues to apply to the doing of that thing by that party.