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← Multinational Enterprise (Minimum Tax) Act 2024

Multinational Enterprise (Minimum Tax) Act 2024 s 55

Multinational Enterprise (Minimum Tax) Act 2024 s 55

s 55 Appeals to General Division of High Court

55.—(1) The appellant or the Comptroller may appeal to the General Division of the High Court from a decision of the Board on a question of law or of mixed law and fact. (2) The procedure governing and the costs of any such appeal to the General Division of the High Court are as provided for in the Rules of Court. (3) The General Division of the High Court is to hear and determine any such appeal and may confirm, reduce, increase or annul the assessment determined by the Board and make such further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court may think fit. (4) There is to be such further right of appeal from decisions of the General Division of the High Court under this section as exists in the case of decisions made by the General Division of the High Court in the exercise of its original civil jurisdiction.

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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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