Provisions as to returns lodged
14.—(1)  All monetary amounts referred to in any document required to be lodged under these Regulations shall be in Singapore dollars unless otherwise specified in the relevant form, and the basis of conversion of any other currency into Singapore dollars shall be stated in each such document.
(2)  Section 39(3) of the Act shall not apply to any document lodged by an SPRV under section 36 of the Act or any document required by section 36(13) of the Act to accompany the document so lodged.