Goods and Services Tax Act |
Goods and Services Tax (General) (Amendment No. 2) Regulations 2003 |
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Citation and commencement |
1. These Regulations may be cited as the Goods and Services Tax (General) (Amendment No. 2) Regulations 2003 and shall come into operation on 1st July 2003. |
Deletion of regulation 106 |
2. Regulation 106 of the Goods and Services Tax (General) Regulations (Rg 1) is deleted. |
Amendment of regulation 108 |
3. Regulation 108 of the Goods and Services Tax (General) Regulations is amended by deleting the words “103H, 103I or 106” and substituting the words “103H or 103I”. |
Permanent Secretary, Ministry of Finance, Singapore. |
[MOF (R) R60.1.0013 Vol. 19; AG/LEG/SL/117A/2003/2 Vol. 1] |
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act). |