Clause 1
Short title
This Act may be cited as the Statutory Boards (Taxable Services) (Amendment) Act, 1981.
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Statutory Boards (Taxable Services) (Amendment) Bill is Singapore Bill, cited as Bill 19 1981, currently marked not in force and first recorded in 1981.
Short title
This Act may be cited as the Statutory Boards (Taxable Services) (Amendment) Act, 1981.
Amendment of section 3
Section 3 of the Statutory Boards (Taxable Services) Act is amended by inserting, immediately after subsection (1), the following subsection: —“(1A) Any order under subsection (1) may prescribe an additional tax at the rate of twenty per cent of the charges for any electrical energy supplied to such commercial buildings or class of commercial buildings as may be specified in the order and any additional tax so prescribed shall be paid by the owners of such buildings; and for this purpose “owners” has the same meaning as in the Property Tax Act (Cap. 144) and a commercial building shall be deemed to include any part of the building which is used for residential purposes.”.
Amendment of section 4
Section 4 of the Statutory Boards (Taxable Services) Act is amended by inserting, immediately after the word “rendered” in the fifth line of subsection (1), the words “and any additional tax payable by owners of commercial buildings”.
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