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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXA EXCHANGE OF INFORMATION UNDER AVOIDANCE OF DOUBLE TAXATION ARRANGEMENTS AND EXCHANGE OF INFORMATION ARRANGEMENTS

Part XXB INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCE

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, authority, person or fund exempted

SECOND SCHEDULE Rates of tax

THIRD SCHEDULE Repealed

FOURTH SCHEDULE Name of bond, securities, stock or fund

FIFTH SCHEDULE Child relief

SIXTH SCHEDULE Number of years of working life of asset

SEVENTH SCHEDULE Advance rulings

EIGHTH SCHEDULE Information to be included in a request for information under Part XXA

Legislative History

Comparative Table

Comparative Table

 
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On 03/08/2015, you requested the version in force on 03/08/2015 incorporating all amendments published on or before 03/08/2015. The closest version currently available is that of 01/07/2015.
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Consent for prosecution
101.
—(1)  No prosecution shall be commenced in respect of an offence under section 37J, 45(5), 94, 94A, 95, 96 or 96A except at the instance or with the consent of the Comptroller or the Public Prosecutor.
[37/75; 21/2003; 7/2007; 29/2010]
(2)  The Comptroller may authorise either generally or specifically an officer to compound any offence under sections 37J (except subsection (4)), 45(5), 94, 94A, 95, 96 and 96A.
[26/73; 37/75; 21/2003; 7/2007; 29/2010]
(3)  No prosecution shall be commenced in respect of an offence under section 6, 97, 98 or 105M except at the instance or with the consent of the Public Prosecutor.
[37/75; 24/2009]
History for Provision '101 Consent for prosecution'.
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pr101-.
30/04/1996
Formal Consolidation
30 April 1996
1996 RevEd
 

30/12/1999
Formal Consolidation
30 December 1999
1999 RevEd
 

01/01/2008
Formal Consolidation
01 January 2008
2008 RevEd
 
Compare versionsDiff

09/02/2010
Informal Consolidation
22 January 2010
Amended
Act 24 of 2009

22/02/2010
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

22/11/2010
Informal Consolidation
22 November 2010
Amended
Act 29 of 2010

01/01/2011
Informal Consolidation
18 December 2012
Amended
Act 29 of 2012

01/01/2012
Informal Consolidation
20 December 2011
Amended
Act 22 of 2011

31/03/2014
Formal Consolidation
31 March 2014
2014 RevEd
 
Compare versionsDiff

01/01/2015
Informal Consolidation
01 January 2015
Amended
Act 37 of 2014