On 19/05/2013,
you requested for the version in force on 19/05/2013
incorporating all amendments published on or before 19/05/2013.
The closest version currently available is that of 31/08/2009.
No. S 391
Goods and Services Tax Act
Goods and Services Tax Act (Amendment of Fourth Schedule) Order 2009
In exercise of the powers conferred by section 22(2) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Order:
1. This Order may be cited as the Goods and Services Tax Act (Amendment of Fourth Schedule) Order 2009 and shall come into operation on 1st September 2009.
2. The Fourth Schedule to the Goods and Services Tax Act is amended —
(a)
by inserting, immediately after sub-paragraph (l) of paragraph 1, the following sub-paragraph:
“(la)
the provision of insurance cover or annuities under any specified CPF scheme;”; and
(b)
by inserting, immediately after the definition of “qualifying Islamic financial arrangement” in paragraph 3, the following definition:
“ “specified CPF scheme” means a scheme established under the Central Provident Fund Act (Cap. 36) that —
(a)
provides for the payment of moneys on the death of a person or on the happening of any contingency dependent on the termination or continuance of human life, except where the payment is only to be made in the event of —
(i)
death by accident; or
(ii)
death resulting from specified sickness;
(b)
is subject to payment of premiums for a term dependent on the termination or continuance of human life;
(c)
provides for the payment of an annuity for a term dependent on the termination or continuance of human life; or
(d)
is a combination of any of the above;”.
[MOF(R) 60.1.0013 V34; AG/LEG/SL/117A/2002/1 Vol. 4]