| Income Tax Act |
| Income Tax (Board of Review) (Appeals Procedure) (Amendment) Regulations 2019 |
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| Citation and commencement |
| 1. These Regulations are the Income Tax (Board of Review) (Appeals Procedure) (Amendment) Regulations 2019 and come into operation on 2 September 2019. |
| Deletion and substitution of regulations 2 and 3 |
| Amendment of regulation 10 |
| 3. Regulation 10 of the principal Regulations is amended by deleting paragraph (4). |
| Amendment of regulation 11 |
| 4. Regulation 11 of the principal Regulations is amended by deleting the words “section 78(4)” wherever they appear and substituting in each case the words “section 78(11)”. |
| Amendment of First Schedule |
5. The First Schedule to the principal Regulations is amended by deleting the Schedule reference and substituting the following Schedule reference:
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| Miscellaneous amendments |
6. The principal Regulations are amended —
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Permanent Secretary, Ministry of Finance, Singapore. |
| [MF R43.002.0004 v.9; AG/LEGIS/SL/134/2015/31 Vol. 1] |