s 90A Advance rulings
90A.—(1) The Comptroller may, on an application made by a person in accordance with Part 1 of the Fifth Schedule, make a ruling on any of the matters specified in that Part in accordance with that Part.[28/2007] (2) Part 1 of the Fifth Schedule applies to and in connection with an application under subsection (1) and any ruling made by the Comptroller under that subsection.[28/2007] (3) The fees specified in Part 2 of the Fifth Schedule are payable to and are to be retained by the Authority in respect of any application under subsection (1).[28/2007] (4) The Authority may, in exceptional circumstances in its discretion, waive in whole or in part any fee payable by an applicant under subsection (3).[28/2007] (5) The Minister may by order amend the Fifth Schedule.[28/2007] (6) In this section, “Authority” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992.[28/2007]