Singapore legislation
Regulation 5
of Income Tax (Appeals Procedure for Board of Review) Regulations 2023
Regulation 5
Amendment of petition of appeal
Subregulation 1
An appellant may, with the consent of the appeal panel, amend the petition of appeal.
Subregulation 2
Any amendment of a petition of appeal under paragraph (1) is subject to such conditions as the appeal panel may determine.
Subregulation 3
The appeal panel must not grant an appellant consent under paragraph (1) to make an amendment to add, or that has the effect of adding, a new ground of the appeal, unless the appeal panel is satisfied that —
the ground is based on any matter of fact or law which came to light after the petition of appeal was lodged;
it was not practicable to include the ground in the petition of appeal; or
there are exceptional circumstances to do so.