Singapore legislation

Regulation 4

of Income Tax (Initial Allowance in respect of Shell Eastern Petroleum (Pte.) Ltd. Hydrocracker Project) Order

Regulation 4

Recovery of excess initial allowance

Where any of the conditions referred to in paragraph 3 is not satisfied and is not waived by the Minister, section 19A of the Act shall apply and the Comptroller shall be entitled to recover any initial allowance which has been made in excess of that allowable under that section.

Read in full context — Income Tax (Initial Allowance in respect of Shell Eastern Petroleum (Pte.) Ltd. Hydrocracker Project) Order →