§ 20A — Interpretation of this Division

20A.—(1) In this Division —“allowance”, in relation to a taxable facility that is eligible for an allowance for an emissions year, means the amount by which the total amount of reckonable GHG emissions of the taxable facility in the emissions year may be reduced for the purpose only of determining the amount of the tax chargeable for the emissions year, in accordance with an award of allowances given by the Minister under section 20E;

“public body” and “responsible Minister”, in relation to a public body, have the meanings given by section 2(1) of the Public Sector (Governance) Act 2018.[Act 37 of 2022 wef 01/01/2024]

(2) In this Division, a person is from the public sector if the person is a public officer or an employee of a public body.[Act 37 of 2022 wef 01/01/2024]

—(1) In this Division —“allowance”, in relation to a taxable facility that is eligible for an allowance for an emissions year, means the amount by which the total amount of reckonable GHG emissions of the taxable facility in the emissions year may be reduced for the purpose only of determining the amount of the tax chargeable for the emissions year, in accordance with an award of allowances given by the Minister under section 20E;

“public body” and “responsible Minister”, in relation to a public body, have the meanings given by section 2(1) of the Public Sector (Governance) Act 2018.[Act 37 of 2022 wef 01/01/2024]

(2) In this Division, a person is from the public sector if the person is a public officer or an employee of a public body.[Act 37 of 2022 wef 01/01/2024]