Singapore legislation

Regulation 8

of Income Tax (Bail and Personal Bond) Rules 2019

Regulation 8

Procedure on forfeiture of bond

Subregulation 1

Section 107 of the Criminal Procedure Code (Cap. 68) applies in a case where a released person bound by a personal bond executed under rule 4(2), fails to surrender to custody, make himself or herself available for investigations, or attend court on the day and at the time and place appointed for him or her to do so.

Subregulation 2

Section 107A of the Criminal Procedure Code applies in a case where a released person for whose appearance a bond was executed by the released person and one or more sureties under rule 4(1), fails to surrender to custody, make himself or herself available for investigations, or attend court on the day and at the time and place appointed for him or her to do so.