Skills Development Levy
(Chapter 306, Section 23)
Skills Development Levy Regulations
Rg 2
G.N. No. S 258/1991

REVISED EDITION 1995
(1st April 1995)
[7th June 1991]
PART I
PRELIMINARY
Citation
1.  These Regulations may be cited as the Skills Development Levy Regulations.
Definitions
2.  In these Regulations, unless the context otherwise requires —
[Deleted by S 454/2014 wef 01/07/2014]
“Agency” means the SkillsFuture Singapore Agency established under section 3 of the SkillsFuture Singapore Agency Act 2016 (Act 24 of 2016) and includes any officer, employee or agent of the Agency authorised by the Agency in that behalf;
[S 491/2016 wef 03/10/2016]
“executor” means any executor, administrator or other person administering the estate of a deceased person;
“incapacitated person” means an infant or a mentally disordered person;
“records” includes books of accounts, payroll, receipts, salaries or wages books, attendance books or lists, or time books in whatever form they may be kept, bank accounts and other documents;
“return” means a return of payroll required under these Regulations.