Singapore legislation

Regulation 14

General

Amended byS 495/2012 wef 01/10/2012S 495/2012 wef 01/10/2012

Subregulation 1

Amended byS 495/2012 wef 01/10/2012

Regulations 10, 11(1) and (2), 12 and 13 shall not apply to —

(a)

any zero-rated supply;

(b)

any supply to which regulations made under section 19(14) of the Act apply;

(c)

any supply on which tax is charged although it is not made for consideration; or

(d)

any supply to which regulations in Part XI (made under section 23 of the Act) apply.

Amended byS 495/2012 wef 01/10/2012

Regulation 13A shall not apply to any supply of investment precious metals that is not made for a consideration.