Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) (Amendment) Order 2003

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Published in Subsidiary Legislation Supplement
on 31 Mar 2003

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No. S 152

Goods and Services Tax Act

(Chapter 117A)

Goods and Services Tax (Application of Legislation Relating to Customs and Excise Duties) (Amendment) Order 2003

In exercise of the powers conferred by section 26 of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Order:

Citation and commencement

1. This Order may be cited as the Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) (Amendment) Order 2003 and shall come into operation on 1st April 2003.

Amendment of paragraph 3

2. Paragraph 3 of the Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order (O 4) is amended —

(a)	by deleting the words “sections 12” in sub-paragraph (c) and substituting the words “sections 11, 12”; and
(b)	by deleting the words “(except section 83)” in sub-paragraph (h).

Amendment of paragraph 8

3. Paragraph 8 of the Goods and Services Tax (Application of Legislation relating to Customs and Excise Duties) Order is amended by deleting the words “paragraph 2 (3)” in sub-paragraph (f) and substituting the words “paragraph 2 (6)”.

Made this 31st day of March 2003.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) 17.4.001 V17; Customs 0102/71 Vol. 15; AG/LEG/SL/117A/2002/1 Vol. 1]

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