Singapore legislation
Clause 4
Clause 4
Amendment of section 11
Section 11 of the principal Act is amended —
(a)
by deleting the words “him to pay to the Registrar” in subsection (9) and substituting the words “the person to also pay”; and
(b)
by inserting, immediately after subsection (9), the following subsection:“(9A) The amount of tax undercharged which is ordered under subsection (9) to be paid may be recovered according to the law for the time being in force for the recovery of fines.”.