Singapore legislation

Regulation 93A

Application of Part

Amended byS 626/2009 wef 01/01/2010

This Part shall apply to any voucher referred to in section 35A of the Act that —

(a)

is supplied on or after 1st January 2010; or

(b)

was supplied before 1st January 2010 and can no longer be redeemed on or after 1st January 2010, but only —

(i)

in relation to any unredeemed balance of the voucher; and

(ii)

if tax was not previously accounted for on that balance.