Goods and Services Tax Act |
Goods and Services Tax (Board of Review) (Amendment) Regulations 2014 |
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Citation and commencement |
1. These Regulations may be cited as the Goods and Services Tax (Board of Review) (Amendment) Regulations 2014 and shall come into operation on 7th March 2014. |
Amendment of regulation 10 |
2. Regulation 10(1) of the Goods and Services Tax (Board of Review) Regulations (Rg 3) is amended by deleting the words “Subordinate Courts” and substituting the words “State Courts”. |
Amendment of regulation 15 |
3. Regulation 15 of the Goods and Services Tax (Board of Review) Regulations is amended by deleting the words “Subordinate Courts” and substituting the words “State Courts”. |
Permanent Secretary, Ministry of Finance, Singapore. |
[MOF(R) 60.001.0013 Vol. 42; AG/LLRD/SL/117A/2010/9 Vol. 1] |
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act). |