Goods and Services Tax Act |
Goods and Services Tax (General) (Amendment No. 2) Regulations 2013 |
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Citation and commencement |
1. These Regulations may be cited as the Goods and Services Tax (General) (Amendment No. 2) Regulations 2013 and shall come into operation on 1st January 2014. |
Amendment of regulation 46 |
Amendment of regulation 46A |
3. Regulation 46A of the principal Regulations is amended —
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Deletion and substitution of regulation 50B |
4. Regulation 50B of the principal Regulations is deleted and the following regulation substituted therefor:
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New Division 5 of Part VII |
5. The principal Regulations are amended by inserting, immediately after regulation 50F, the following Division:
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Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
[MOF(R) 60.001.0013 Vol. 40; AG/LLRD/SL/117A/2010/3 Vol. 5] |
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act). |