Singapore legislation
Regulation 3
Regulation 3
Criteria for approving automation equipment
Subregulation 1
For the purpose of section 19A(17) of the Act, the Minister or the person appointed by him may approve any automation equipment as a PIC automation equipment for a person (referred to in this paragraph as the applicant) if the Minister or appointed person is satisfied that —
the automation equipment is or is intended to be put into use in one or more of the work processes of the trade, profession or business of the applicant; and (b)the automation equipment enhances or will enhance the productivity of the applicant in carrying on or exercising the trade, profession or business.(c)[Deleted by S 478/2015 wef Y/A 2013 and sub Ys/A]
Subregulation 2
An application for approval shall —
be made to the Minister or appointed person before the expiration of the time the applicant has to furnish a return of his income for the year of assessment in question, or within such time as may be allowed by the Minister or appointed person in a particular case; and
be accompanied by such information and supporting documents in such form and manner as the Minister or appointed person may specify.