Clause 21

The Minister may, for the purposes of this Part, appoint a public officer to be the Commissioner of Trust Enforcement.(2) The Commissioner may exercise all the powers and perform the duties and functions of the Commissioner under this Part, subject to any general or special directions of the Minister.(3) An appointment under subsection (1) must be published in the Gazette.Appointment of authorised officers84B.—

The Commissioner may appoint any of the following persons to be an authorised officer for the purposes of this Part:

a public officer;

an auxiliary police officer appointed under Part 9 of the Police Force Act 2004;

a public accountant registered or deemed to be registered under the Accountants Act 2004;

any individual suitably qualified and trained to be an authorised officer.(2) The Commissioner may delegate the exercise of any powers conferred or duties imposed on the Commissioner under this Part to an authorised officer, subject to any condition or limitation that the Commissioner may specify.(3) Subsection (2) does not apply to the following:

the power of appointment under subsection (1);

the power of delegation under subsection (2).(4) An authorised officer is taken to be a public servant for the purposes of the Penal Code 1871 when exercising any power conferred or performing any duty delegated to the authorised officer by the Commissioner.Division 2 — Investigation and enforcementSubdivision (1) — GeneralPurpose of powers84C. The Commissioner may exercise all or any of the powers in this Division to investigate any offence under this Part.Protection from liability for compliance with requirements84D. No liability is incurred by a person or an officer, employee or agent of the person for doing or omitting to do any act, if the act is done or omitted to be done with reasonable care and in good faith and for the purpose of complying with a requirement imposed under this Division.Subdivision (2) — Examination of personsRequirement to appear for examination84E.—

The Commissioner may, by written notice, require any person within the limits of Singapore, who appears to be acquainted with the facts or circumstances of the matter, to attend before the Commissioner for examination and to answer questions.(2) If any person fails to comply with a written notice issued to the person under subsection (1), the Commissioner may report the failure to a Magistrate, who may then issue a warrant ordering that person to comply with the written notice.Power to examine person84F.—

The Commissioner may examine orally any person who appears to be acquainted with the facts or circumstances of the matter —

whether before or after that person or anyone else is charged with an offence in connection with the matter; and

whether or not that person is to be called as a witness in any inquiry, trial or other proceedings in connection with the matter.(2) Any person examined under this section is bound to state truly what the person knows of the facts and circumstances of the matter, except that the person need not say anything that might expose the person to a criminal charge, penalty or forfeiture.(3) A statement made by the person must —

be reduced to writing;

be read over to the person;

if the person does not understand English — be interpreted in a language that the person understands; and

after correction (if necessary) — be signed by the person.Subdivision (3) — Powers to obtain informationPower to require production of information, etc.84G.—

This section applies if the Commissioner reasonably believes that a person has any information or any document or material in the person’s possession, custody or control that is relevant for the purpose of investigating any offence under this Part.(2) Subject to subsections (3) and (4), the Commissioner may do any one or more of the following:

require the person to, without charge, produce the information, document or material, in the form and manner and at the time, specified by the Commissioner;

require the person to, without charge, give the Commissioner access to the information, document or material, in the form and manner and at the time, specified by the Commissioner;

inspect and make copies of, or take extracts from, any document or material mentioned in paragraph (a) or (b);

if the information, document or material is recorded in an electronic form, or contained in or available to a computer or other equipment — require the person to —

provide assistance in gaining access to any computer or other equipment in which the information, document or material is stored; and

provide the information, document or material, or a copy of the information, document or material in the form or format specified by the Commissioner.(3) Subsection (4) applies if the power in subsection (2) relates to —

the production of customer information by a financial institution; or

access to customer information kept by a financial institution.(4) Despite section 84B(2), the power in subsection (2) —

may only be exercised by the Commissioner personally or an authorised officer who is a public officer; and

must not be exercised by an authorised officer who is not a public officer.(5) In this section, “customer information” —

in relation to a bank or merchant bank — has the meaning given by section 40A of the Banking Act 1970; and a reference in that section to a bank is a reference to a bank or merchant bank;

in relation to a licensed trust company — means information protected under section 49 of the Trust Companies Act 2005; and

in relation to any other financial institution — means any information relating to, or any particulars of, an account of a customer of the financial institution or funds of a customer under management by the financial institution, but does not include any information that is not referable to any named person or group of named persons.Issuance of warrant to enter premises, etc.84H.—

A court may, on the application of the Commissioner, issue a warrant, if the court is satisfied that —

there are reasonable grounds for suspecting that there are, on any premises —

any information, document or material the production of which has been required under section 84G but which has not been produced as required; or

any computer or other equipment in which is stored in electronic form any information, document or material mentioned in sub‑paragraph (i); or

there are reasonable grounds for suspecting that —

there are, on any premises —

any information, document or material which the Commissioner has power under section 84G to require to be produced; or

any computer or other equipment in which is stored in electronic form any information, document or material mentioned in sub‑paragraph (A); and

if the information, document or material were required to be produced, they would not be produced but would be concealed, removed, tampered with or destroyed.(2) A warrant issued under subsection (1) authorises the Commissioner, and any other persons that the Commissioner may require to assist him or her, to do all or any of the following:

to enter the premises specified in the warrant, using such force as is reasonably necessary for the purpose;

to search any person on the premises, if there are reasonable grounds to suspect that the person has in his or her possession the information, document, material, computer or equipment;

to search the premises and to break open and search anything, whether a fixture or not, in the premises and take copies of, or extracts from, the information, document or material;

to access, inspect and check the operation of a computer or other equipment on the premises specified in the warrant, if there are reasonable grounds to suspect that —

any information, document or material mentioned in subsection (1)(a)(i) or (b)(i)(A) is or has been contained in or available to the computer or equipment; or

the computer or equipment is a computer or equipment mentioned in subsection (1)(a)(ii) or (b)(i)(B);

to use the computer or equipment mentioned in paragraph (d), or cause any such computer or equipment to be used —

to search any information, document or material that appears to be any information, document or material mentioned in subsection (1)(a)(i) or (b)(i)(A), that is contained in or available to such computer or equipment; and

to make a copy of any such information, document or material;

to prevent any other person from gaining access to, or using, any computer or other equipment mentioned in paragraph (d) (including by changing any username, password or other authentication information required to gain access to the computer or equipment);

to order any person —

to stop accessing or using or to not access or use any computer or other equipment mentioned in paragraph (d); or

to access or use any such computer or other equipment only under such conditions as the Commissioner or any person assisting the Commissioner may specify;

to require any person on the premises to provide an explanation of the information, document or material or to state, to the best of the person’s knowledge and belief, where it may be found;

to require the information, document or material which is stored in electronic form and accessible from the premises to be produced in a form which —

can be taken away; and

is visible and legible;

to photograph or film, or make any record or sketch of, any part of the premises, or any thing at the place.(3) A warrant issued under subsection (1) —

must —

indicate the subject matter and state the offence being investigated; and

provide information on the nature of an offence under section 84L, and the nature of an offence under section 84M; and

continues in force until the end of the period of one month starting on the day on which the warrant is issued.(4) In this section, “court” means the General Division of the High Court, a District Court or a Magistrate’s Court.(5) In this section and section 84I, “premises” includes any structure, building, aircraft, vehicle or vessel.Procedure for execution of warrant84I.—

The powers conferred under a warrant issued under section 84H(1) in relation to any premises must not be exercised except upon production of the warrant.(2) If a warrant is issued under section 84H(1) and there is no one at the premises when the Commissioner proposes to execute the warrant, the Commissioner must, before executing the warrant —

take such steps as are reasonable in all the circumstances to inform the occupier of the premises of the intended entry into the premises; and

subject to subsection (3), give the occupier or the occupier’s legal or other representative a reasonable opportunity to be present when the warrant is executed.(3) If the Commissioner is unable to inform the occupier of the premises of the intended entry into the premises, the Commissioner must, when executing the warrant, leave a copy of the warrant in a prominent place on the premises.(4) Any person entering any premises by virtue of the warrant may take with him or her any item that the person considers necessary.(5) A woman may be searched pursuant to the warrant only by another woman and with strict regard to decency.(6) On leaving any premises specified in a warrant issued under section 84H(1), the Commissioner must, if the premises are unoccupied or if the occupier of the premises is temporarily absent, leave the premises as effectively secured as the Commissioner found the premises.(7) In this section, “occupier”, in relation to any premises specified in a warrant issued under section 84H(1), means a person whom the Commissioner reasonably believes to be the occupier of those premises.Power to seize property, etc., in certain circumstances84J.—

The Commissioner may seize any property —

in respect of which a contravention of this Part is suspected to have been committed;

that is suspected to have been used or intended to be used in a contravention of this Part; or

that is suspected to constitute evidence of a contravention of this Part.(2) Subsection (1) does not apply to any property held or suspected to be held in an account or a safe deposit box in a financial institution.(3) The occupier or person in charge of a place from which property is to be seized under subsection (1), or a representative of the occupier or person in charge, may attend during the seizure.(4) The Commissioner must prepare and sign a list of any property seized under subsection (1), recording the location from which each item of property is seized.(5) A signed copy of the list must be given to the occupier or person in charge of the place from which property was seized, or a representative of the occupier or person in charge.(6) Instead of seizing any property under subsection (1), the Commissioner may, by written order —

prohibit any person from dealing with the property; and

require any person to affix the order or a copy of the order on or near the property.Power of court over seized property, etc.84K. Sections 370, 371 and 372 of the Criminal Procedure Code 2010 are to apply, with the necessary modifications, when the Commissioner seizes property or prohibits any dealing with property under section 84J.Division 3 — General offencesProducing false information to Commissioner, etc.84L. A person required to produce or give access to any information, document or material to the Commissioner or an authorised officer under Division 2, who —

produces or give access to the Commissioner or authorised officer to any information, document or material that the person knows or has reason to believe is materially false or misleading;

omits to provide or give access to any information to the Commissioner or authorised officer for the purposes of this Act, knowing or having reason to believe that the omission will create a materially false or misleading impression;

intentionally alters, suppresses or destroys any information, document or material that the person has been required to produce or give access to; or

in producing or giving access to any information, document or material so required, makes any statement which the person knows or ought reasonably to know is, or is reckless as to whether it is, false or misleading in a material particular,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 2 years or to both.Obstruction of investigation, etc.84M.—

A person who, without reasonable excuse —

refuses or fails to produce or give access to any information, document or material required of the person by the Commissioner or an authorised officer under section 84G;

fails to comply with any written notice issued to the person under section 84E(1);

knowingly obstructs or hinders, or attempts to obstruct or hinder —

a person from complying with anything required of the person by the Commissioner or an authorised officer under this Part;

the Commissioner or an authorised officer from exercising any of the Commissioner’s or authorised officer’s powers under this Part; or

the Commissioner or an authorised officer, or any other persons assisting the Commissioner or authorised officer, in executing a warrant issued under section 84H(1); or

disposes of or deals with any property contrary to the Commissioner’s or an authorised officer’s order under section 84J(6),shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 2 years or to both.(2) It is not a defence to a charge under subsection (1) that the person is subject to a fiduciary duty or any other duty under common law, any contract or any rule of professional conduct, that prevents the person from complying with a requirement under Division 2 or restricts the person in such compliance.Division 4 — MiscellaneousProtection from personal liability for Commissioner, etc.84N. No liability shall lie personally against the Commissioner or an authorised officer who, acting in good faith and with reasonable care, does or omits to do anything in the execution or purported execution of this Part.Codes of practice, guidelines and standards of performance84O.—

The Commissioner may issue, approve, amend or revoke one or more codes of practice, guidelines or standards of performance for all or any of the following purposes:

to provide guidance to trustees of relevant trusts in relation to the operation or administration of any provision of this Part;

to set out best practices —

for trustees of relevant trusts with respect to measures for the prevention of money laundering, terrorism financing and financing of proliferation of weapons of mass destruction; and

for giving effect to the relevant FATF Recommendations.(2) If any provision in any code of practice, guideline or standard of performance is inconsistent with this Part, that provision, to the extent of the inconsistency, does not have effect.(3) Where a code of practice, guideline or standard of performance is issued, approved, amended or revoked by the Commissioner under subsection (1), the Commissioner must —

publish a notice of the issue, approval, amendment or revocation (as the case may be) in a manner that will secure adequate publicity for the issue, approval, amendment or revocation;

specify in the notice the date of the issue, approval, amendment or revocation, as the case may be; and

ensure that, so long as the code of practice, guideline or standard of performance remains in force, copies of that code, guideline or standard, and of all amendments to it, are available free of charge to any trustee of a relevant trust to whom that code, guideline or standard applies.(4) No code of practice, guideline or standard of performance, or amendment or revocation, has any effect until the notice relating to it is published in accordance with subsection (3).(5) Any code of practice, guideline or standard of performance has no legislative effect.(6) Any failure by a trustee of a relevant trust to comply with any code of practice, guideline or standard of performance applicable to the trustee does not of itself render the trustee liable to criminal proceedings, but the failure may, in any proceedings (criminal or otherwise), be relied on by any party to those proceedings as tending to establish or negate any liability which is in question in those proceedings.Composition of offences under this Part84P.—

The Commissioner may compound any offence under this Part that is prescribed as a compoundable offence by collecting from a person reasonably suspected of having committed the offence a sum not exceeding one half of the amount of the maximum fine for the offence.(2) On payment of the sum of money, no further proceedings are to be taken against that person in respect of the offence.(3) All sums collected under this section must be paid into the Consolidated Fund.”.