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← Multinational Enterprise (Minimum Tax) Act 2024

Multinational Enterprise (Minimum Tax) Act 2024 s 47

Multinational Enterprise (Minimum Tax) Act 2024 s 47

s 47 Powers of arrest and disposal of items furnished or seized

47. Sections 65F to 65K of the ITA apply with the following modifications:(a) a reference to a provision that is incorporated by reference in this Act is to that provision as applied and modified by this Act; (b) a reference to an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A of the ITA is to an offence under section 68(3) or 69(1); (c) a reference to an officer authorised under section 4(1) to investigate offences under the ITA is to an officer authorised under section 76; (d) regulations may be made under section 84 for the matters in section 65F(10) of the ITA, and (accordingly) a reference to rules made under section 7 of that Act is to those regulations; (e) such other modifications as may be prescribed by the regulations.

Read this section in the full act → · Open Division 3 →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗

Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.

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