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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 XXI MISCELLANEOUS

FIRST SCHEDULE Institution, Authority, Person or Fund Exempted

SECOND SCHEDULE Rates of Tax

THIRD SCHEDULE

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

Legislative History

Comparative Table

 
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On 19/10/2017, you requested the version in force on 01/09/2007 incorporating all amendments published on or before 19/08/2017.
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Sanction for prosecution
101.
—(1)  No prosecution shall be commenced in respect of an offence under section 45(5), 94, 94A, 95, 96 or 96A except at the instance or with the sanction of the Comptroller or the Attorney-General.
[37/75; 21/2003]
(2)  The Comptroller may authorise either generally or specifically an officer to sanction or compound any offence under sections 45, 94, 94A, 95, 96 and 96A.
[26/73; 37/75; 21/2003]
(3)  No prosecution shall be commenced in respect of an offence under section 6, 97 or 98 except at the instance or with the sanction of the Attorney-General.
[37/75]
History for Provision '101 Sanction for prosecution'.
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pr101-.
31/12/2001
Formal Consolidation
31 December 2001
2001 RevEd
 
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31/12/2001
Formal Consolidation
31 December 2001
2001 RevEd
 
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01/01/2002
Informal Consolidation
01 January 2002
Amended
Act 37 of 2002

03/05/2002
Informal Consolidation
03 May 2002
Amended
Act 37 of 2002

01/10/2002
Informal Consolidation
01 October 2002
Amended
Act 25 of 2002

10/12/2002
Informal Consolidation
10 December 2002
Amended
Act 37 of 2002

03/12/2003
Informal Consolidation
03 December 2003
Amended
Act 21 of 2003

03/12/2003
Informal Consolidation
03 December 2003
Amended
Act 21 of 2003

03/12/2003
Informal Consolidation
03 December 2003
Amended
Act 21 of 2003

03/12/2003
Informal Consolidation
03 December 2003
Amended
Act 21 of 2003

01/01/2004
Formal Consolidation
01 January 2004
2004 RevEd
 

01/01/2004
Formal Consolidation
01 January 2004
2004 RevEd
 

01/01/2004
Formal Consolidation
01 January 2004
2004 RevEd
 
Compare versionsDiff

01/01/2004
Formal Consolidation
01 January 2004
2004 RevEd
 
Compare versionsDiff

22/04/2005
Informal Consolidation
22 April 2005
Amended
S 194/2006

01/05/2005
Informal Consolidation
01 May 2005
Amended
Act 8 of 2005

01/01/2006
Informal Consolidation
01 January 2006
Amended
Act 22 of 2011

01/01/2007
Informal Consolidation
01 January 2007
Amended
Act 53 of 2007

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 22 of 2011

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 22 of 2011

15/02/2007
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

15/02/2007
Informal Consolidation
13 February 2007
Amended
Act 34 of 2008

15/02/2007
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

15/02/2007
Informal Consolidation
13 February 2007
Amended
Act 34 of 2008