4. In the principal Regulations —(a) | in regulation 2, in the definition of “IRAS”, replace “(Cap. 138A)” with “1992”; | (b) | in regulation 3, replace “section 31(1)(iv), (v) and (vi)” with “section 31(1)(f), (g) and (h)”; | (c) | in regulation 3(1)(a)(i), replace “(Cap. 117A)” with “1993”; | (d) | in regulation 3(1)(a)(ii), delete “Cap. 117A,”; | (e) | in the following provisions, after “Goods and Services Tax Act”, insert “1993”:Regulation 3(2), definition of “Comptroller of Goods and Services Tax” |
Regulation 3(2), definition of “investigation officer”; |
| (f) | in regulation 4, replace “section 31(1)(iv), (v) and (vi)” with “section 31(1)(f), (g) and (h)”; | (g) | in regulation 4(1)(a)(i), replace “(Cap. 134)” with “1947”; | (h) | in the following provisions, after “Income Tax Act”, insert “1947”:Regulation 4(1)(a)(ii) and (b) |
Regulation 4(2), definition of “Comptroller of Income Tax” |
Regulation 4(2), definition of “investigation officer”; |
| (i) | in regulation 4(2), in the definition of “PIC bonus”, replace “section 37IA of the Income Tax Act” with “section 37H of the Income Tax Act 1947”; | (j) | in regulation 5(1), replace “section 31(1)(iv) and (vi)” with “section 31(1)(f) and (h)”; | (k) | in regulation 5(2), in the definition of “authorised CDSA officer”, replace “(Cap. 65A)” with “1992”; and | (l) | in the following provisions, after “Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act”, insert “(Cap. 65A, 2000 Revised Edition)”:Regulation 5(2), definition of “drug dealing offence”, paragraph (a) |
Regulation 5(2), definition of “serious offence”, paragraph (a). |
|
|