No. S 258
Skills Development Levy Act
(CHAPTER 306)
Skills Development Levy Regulations 1991
In exercise of the powers conferred by section 23 of the Skills Development Levy Act, the Ministry for Trade and Industry hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Skills Development Levy Regulations 1991 and shall come into operation on 7th June 1991.
PART I
PRELIMINARY
Definitions
2.  In these Regulations, unless the context otherwise requires —
“Board” means the National Productivity Board established under section 3 of the National Productivity Board Act [Cap. 200] and, in relation to any power or function under these Regulations, includes any person to whom such power or function has been duly delegated by the Board;
“executor” means any executor, administrator or other person administering the estate of a deceased person;
“incapacitated person” means an infant or a mentally disordered person;
“records” includes books of accounts, payroll, receipts, salaries or wages books, attendance books or lists, or time books in whatever form they may be kept, bank accounts and other documents;
“return” means a return of payroll required under these Regulations.
Made this 3rd day of June 1991.
GOH KIM LEONG,
Permanent Secretary,
Ministry of Trade and Industry,
Singapore.
[MTI 56/1-01 Vol. 18; AG/SL/25/89]