Singapore legislation
Regulation 21
of Income Tax (Supplementary Retirement Scheme) Regulations 2003
Regulation 21
Composition of offences
Amended byS 405/2015 wef 01/07/2015S 521/2010 wef 01/02/2011
Subregulation 1
Amended byS 405/2015 wef 01/07/2015
Any offence under these Regulations, other than an offence under regulation 11(1A) or 12(1A), may be compounded by the Comptroller in accordance with section 243 of the Criminal Procedure Code (Cap. 68).
Subregulation 2
Amended byS 521/2010 wef 01/02/2011
The Comptroller may compound an offence by collecting from the person reasonably suspected of having committed the offence a sum of money not exceeding $500.