Clause 4
Amendment of section 9
of Inland Revenue Authority of Singapore (Amendment) Bill
BillNot in forceProvision 4 of 12
Clause 4
In the principal Act, in section 9, after subsection (3), insert —“(4) The Authority may, by notification, authorise any officer or employee mentioned in subsection (3) to perform or assist in the performance of any duty imposed on the Authority under this Act.
(5)
The Authority may further authorise an authorised investigating officer to exercise any power in section 17H(2), (3), (4) or (5), 17I, 17J, 17K or 17L.”.