Goods and Services Tax Act |
Goods and Services Tax (General) (Amendment No. 2) Regulations 2010 |
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Citation and commencement |
1. These Regulations may be cited as the Goods and Services Tax (General) (Amendment No. 2) Regulations 2010 and shall come into operation on 1st October 2010. |
Amendment of regulation 2 |
Amendment of regulation 25 |
3. Regulation 25(1) of the principal Regulations is amended by deleting the definition of “medical and accident insurance premium” and substituting the following definition:
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Amendment of regulation 33 |
4. Regulation 33 of the principal Regulations is amended by deleting the full-stop at the end of paragraph (j) and substituting a semi-colon, and by inserting immediately thereafter the following paragraphs:
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New regulation 45D |
5. The principal Regulations are amended by inserting, immediately after regulation 45C, the following regulation:
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Amendment of regulation 108 |
6. Regulation 108 of the principal Regulations is amended by inserting, immediately after the words “45C(5)( b) and (10),”, the words “45D(3)( b), (5), (10) and (11),”. [G.N. Nos. S 674/2008; S 32/2009; S 118/2009; S 626/2009; S 64/2010] |
Made this 29th day of September 2010.
Permanent Secretary, Ministry of Finance, Singapore. |
[MFR 60.1.0013 Vol. 36; AG/LLRD/SL/117A/2010/3 Vol. 1] |
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act). |
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