Income Tax Act |
Income Tax (Board of Review) (Appeals Procedure) (Amendment) Regulations 2004 |
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Citation and commencement |
1. These Regulations may be cited as the Income Tax (Board of Review) (Appeals Procedure) (Amendment) Regulations 2004 and shall come into operation on 30th December 2004. |
Deletion and substitution of regulation 3 |
2. Regulation 3 of the Income Tax (Board of Review) (Appeals Procedure) Regulations (Rg 1) (referred to in these Regulations as the principal Regulations) is deleted and the following regulation substituted therefor: |
Amendment of regulation 6 |
3. Regulation 6 of the principal Regulations is amended by deleting the words “the Chairman or the member of the Board presiding at the appeal” and substituting the words “the Chairman, the Deputy Chairman or such other member of the Board presiding at the appeal, as the case may be”. |
Amendment of regulation 7 |
4. Regulation 7 of the principal Regulations is amended by deleting the words “the Chairman or the member of the Board who presided at the hearing of the appeal” and substituting the words “the Chairman, the Deputy Chairman or such other member of the Board who presided at the hearing of the appeal, as the case may be”. |
Amendment of regulation 10 |
5. Regulation 10 (1) of the principal Regulations is amended by deleting the words “5 days” and substituting the words “14 days”. |
Deletion and substitution of First Schedule |
6. The First Schedule to the principal Regulations is deleted and the following Schedule substituted therefor:
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Amendment of Second Schedule |
7. The Second Schedule to the principal Regulations is amended —
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Made this 24th day of December 2004.
Permanent Secretary, Ministry of Finance, Singapore. |
[R 32.004.2879 Vol. 3; AG/LEG/SL/134/2002/4 Vol. 1] |