Corporation Duty (Amendment) Bill

Bill No. 51/1965

Read the first time on 13th December 1965.

An Act to amend the Corporation Duty Ordinance (Chapter 159 of the Revised Edition).

Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows: —

Short title and commencement

1. This Act may be cited as the Corporation Duty (Amendment) Act, 1965, and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.

Amendment of section 2

2. Section 2 of the Corporation Duty Ordinance (hereinafter in this Act referred to as “the Ordinance”) is hereby amended by deleting the definition of “annual value” appearing therein and substituting therefor the following: —

“ “annual value” has the same meaning as in section 2 of the Property Tax Ordinance, 1960 (Ord. 72 of 1960), and shall be ascertained in the same manner as annual value is ascertained under the said Ordinance;”.

Amendment of section 3

3. Section 3 of the Ordinance is hereby amended —

(a)	by deleting the words “Her Majesty” appearing in the first line of subsection (1) thereof and substituting therefor the words “the Government”;
(b)	by deleting the words “the Colony and the Federation of Malaya” appearing in paragraph (a) of subsection (2) thereof and substituting therefor the word “Singapore”; and
(c)	by deleting the words “the Colony or the Federation of Malaya” appearing at the end of paragraph (b) of subsection (2) thereof and substituting therefor the word “Singapore”.

Amendment of section 5

4. Section 5 of the Ordinance is hereby amended by deleting the words “Her Majesty” appearing in the penultimate and last lines thereof and substituting therefor the words “the Government”.

Amendment of section 8

5. Section 8 of the Ordinance is hereby amended by inserting immediately after subsection (3) thereof the following new subsection: —

“(4) Where it appears to the Commissioner that the amount of duty to which any body corporate or un-incorporate is liable does not exceed five dollars, he may waive the assessment and collection of such duty.”.

Amendment of section 9

6. Section 9 of the Ordinance is hereby amended —

(a)	by deleting the words “Her Majesty” wherever they appear therein and substituting therefor the words “the Government”; and
(b)	by deleting the word “Crown” wherever they appear therein and substituting therefor the word “Government”.

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