Goods and Services Tax Act |
Goods and Services Tax (General) (Amendment) Regulations 2014 |
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Citation and commencement |
New regulation 42B |
2. The Goods and Services Tax (General) Regulations (Rg 1) (referred to in these Regulations as the principal Regulations) are amended by inserting, immediately after regulation 42A, the following regulation:
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Amendment of regulation 45 |
3. Regulation 45 of the principal Regulations is amended —
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Amendment of regulation 45D |
4. Regulation 45D of the principal Regulations is amended —
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Amendment of regulation 46 |
5. Regulation 46 of the principal Regulations is amended —
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Amendment of regulation 46A |
6. Regulation 46A of the principal Regulations is amended —
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Amendment of regulation 92 |
7. Regulation 92 of the principal Regulations is amended —
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Amendment of regulation 103F |
8. Regulation 103F(2) of the principal Regulations is amended by deleting the words “Notwithstanding regulation 5 of the Customs (Container) Regulations (Cap. 70, Rg 1), a” and substituting the word “A”. |
Amendment of regulation 106A |
9. Regulation 106A(1) of the principal Regulations is amended by deleting the words “a supply by any taxable person relating to goods” and substituting the words “a sale or letting on hire of goods by any taxable person”. |
Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
[MOF(R) 60.001.0013.Vol. 43;ICA/06/99; AG/LLRD/SL/117A/2010/3 Vol. 5] |
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act). |