Goods and Services Tax (General) (Amendment No. 2) Regulations 2015

Status:

Published in Subsidiary Legislation Supplement
on 30 Mar 2015

No. S 161

Goods and Services Tax Act

(CHAPTER 117A)

Goods and Services Tax (General)
(Amendment No. 2) Regulations 2015

In exercise of the powers conferred by section 86(1) of the Goods and Services Tax Act, the Minister for Finance makes the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Goods and Services Tax (General) (Amendment No. 2) Regulations 2015 and come into operation on 1 April 2015.

Amendment of regulation 34

2. Regulation 34 of the Goods and Services Tax (General) Regulations (Rg 1) is amended by deleting the words “required to be licensed under the Pawnbrokers Act (Cap. 222)” in paragraph (f) and substituting the words “as defined under the Pawnbrokers Act 2015 (Act 2 of 2015)”.

[G.N. Nos. S 674/2008; S 32/2009; S 118/2009; S 626/2009; S 64/2010; S 566/2010; S 827/2010; S 181/2011; S 691/2011; S 398/2012; S 495/2012; S 24/2013; S 845/2013; S 783/2014; S 105/2015]

Made on 26 March 2015.

LIM SOO HOON

Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.

[MOF(R) 60.001.0013 Vol. 44; AG/LEGIS/SL/117A/2015/2 Vol. 1]

(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).

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