s 2 Interpretation
2. In this Act, unless the context otherwise requires —“authorised investigating officer” means an officer or employee authorised under section 9(4) to investigate offences under Part 5A;[Act 11 of 2024 wef 01/11/2024] “Authority” means the Inland Revenue Authority of Singapore established under section 3; “Chairperson” means the Chairperson of the Authority and includes any temporary Chairperson of the Authority; “chief executive officer” means the chief executive officer of the Authority and includes any person acting in that capacity; “Deputy Chairperson” means the Deputy Chairperson of the Authority and includes any temporary Deputy Chairperson of the Authority; “electronic service” means the system established under section 29;[Act 11 of 2024 wef 01/11/2024] “member” means a member of the Authority;[Act 11 of 2024 wef 01/11/2024] “Scheduled public scheme” means a scheme, introduced by the Government or a statutory body pursuant to which any money, credit, rebate or other grant is to be given, and that is specified in the Second Schedule; [Act 11 of 2024 wef 01/11/2024] “specially authorised officer” means an authorised investigating officer further authorised under section 9(5) to exercise the powers mentioned in that provision.[Act 11 of 2024 wef 01/11/2024]