Singapore legislation
Regulation 46B
Regulation 46B
Definitions of this Part
In this Part —“claimant” means the registered (Seventh Schedule — pay only) person that makes a claim under regulation 46D;“reduction in tax”, in relation to a relevant supply, means the amount by which tax on the relevant supply is reduced as a result of the reduction in value of the relevant supply mentioned in regulation 46C(1)(a);“relevant supply” means a taxable supply mentioned in regulation 46C(1)(a);“return” means a return which the claimant is required to make in accordance with regulation 52.
Definition
“claimant” means the registered (Seventh Schedule — pay only) person that makes a claim under regulation 46D;
Definition
“reduction in tax”, in relation to a relevant supply, means the amount by which tax on the relevant supply is reduced as a result of the reduction in value of the relevant supply mentioned in regulation 46C(1)(a);
Definition
“relevant supply” means a taxable supply mentioned in regulation 46C(1)(a);
Definition
“return” means a return which the claimant is required to make in accordance with regulation 52.