Charities (Miscellaneous Amendments) Regulations 2023

No. S 16

Charities Act 1994

Charities
(Miscellaneous Amendments)
Regulations 2023

In exercise of the powers conferred by section 42 of the Charities Act 1994, the Minister for Culture, Community and Youth makes the following Regulations:

Citation and commencement

1. These Regulations are the Charities (Miscellaneous Amendments) Regulations 2023 and are deemed to have come into operation on 31 December 2021.

Amendment of Charities (Institutions of a Public Character) Regulations

2. In the Charities (Institutions of a Public Character) Regulations (Rg 5) —

(a)

in the following provisions, replace “(Cap. 134)” with “1947”:

Regulation 2 (definitions of “Comptroller of Income Tax” and “tax deductible donation”)

Regulation 10(4);

(b)

in the following provisions, replace “(Cap. 50)” with “1967”:

Regulation 2 (paragraph (a) of the definition of “governing board members”)

Regulation 3(6)(a);

(c)

in the following provisions, replace “(Cap. 311)” with “1966”:

Regulation 2 (paragraph (b) of the definition of “governing board members”)

Regulation 3(6)(b);

(d)

in the following provisions, after “Income Tax Act” (wherever it appears), insert “1947”:

Regulation 11(5)(b)

Regulation 22(b); and

(e)

in the following provisions, replace “Part III of the Accounting Standards Act 2007 (Act 39 of 2007)” with “Part 3 of the Accounting Standards Act 2007”:

Regulation 17(1)(b)

Regulation 20(1).

Amendment of Charities (Sector Administrators) Regulations

3. In the Charities (Sector Administrators) Regulations (Rg 6), in regulation 2(1), replace “sections 24, 25, 25A, 26A, 26B and 30” with “sections 22, 23, 24, 26, 27 and 31”.

Made on 6 January 2023.

TAN GEE KEOW

Permanent Secretary,
Ministry of Culture,
Community and Youth,
Singapore.

[076-019-003 V7; AG/LEGIS/SL/37/2020/7 Vol. 1]

(To be presented to Parliament under section 57(5) of the Charities Act 1994).

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