SINGAPORE LEGISLATION:DIGEST OF ACTS PASSED BETWEEN OCTOBER 1993 AND FEBRUARY 1994 IN ALPHABETICAL ORDER

• Date: 01 December 1994
• Author: CHARLES LIM AENG CHENG
• Published date: 01 December 1994
• Citation: (1994) 6 SAcLJ 227

Application of English Law Act 1993

Act No. 35 of 1993

Long Title: An Act to declare the extent to which English Law is applicable in Singapore and for purposes connected therewith and to make consequential amendments to the Civil Law Act (Chapter 43 of the 1988 Revised Edition), the Conveyancing and Law of Property Act (Chapter 61 of the 1985 Revised Edition), the Extradition Act (Chapter 103 of the 1985 Revised Edition), the Insurance Act (Chapter 142 of the 1985 Revised Edition) and the Penal Code (Chapter 224 of the 1985 Revised Edition), and to repeal the Voluntary Conveyances Act (Chapter 346 of the 1985 Revised Edition).

Passed by Parliament on: 12th October 1993

Assented to by President on: 28th October 1993

Publication date: 12th November 1993

Commencement date: 12th November 1993

Summary: This Act removes the uncertainty as to the extent of the applicability of English law to Singapore, particularly in regard to statute law, and to repeal section 5 of the Civil Law Act. The Act specifically declares in the First Schedule the English enactments which apply to Singapore. No other English enactment will be part of the law of Singapore unless expressly made applicable by another written law in Singapore. The following are some of the more significant provisions of the Act.

Section 2 defines the terms “English enactment” and “local Act”. Section 3 provides for the continued application of the common law, including the principles and rules of equity. It is a declaratory provision and does not change the law. Section 4 read with the First Schedule specifies the English enactments which are to apply or continue to apply in Singapore subject to the necessary modifications. A number of such modifications are set out in section 4(4). The section also provides that the provisions of any local Act shall prevail in the event of any inconsistency between those provisions and the provisions of any English enactment.

Section 5 declares that no English enactment shall be part of the law of Singapore except as provided in the Act. Section 6 repeals section 5 of the Civil Law Act but preserves its application to proceedings instituted or causes of action accruing before the repeal. The Voluntary Conveyances Act is being repealed as a consequence of the new section 73B inserted in the Conveyancing and Law of Property Act by the Second Schedule.

Section 7 read with the Second Schedule inserts a number of provisions (derived from pre-1826 English enactments which will cease to be applicable) in the Civil Law Act, the Conveyancing and Law of Property Act and the Insurance Act. The section also amends section 43 of the Extradition Act to widen the scope of that section to cover any declared Commonwealth country as the United Kingdom Evidence by Commission Act 1885 will cease to apply to the taking of evidence in criminal proceedings in Singapore. The section further inserts a new Chapter VIA in the Penal Code to deal with piracy which at present is governed by the U.K. Admiralty Offences (Colonial) Act 1849 together with the Courts (Colonial) Jurisdiction Act 1874. Both these U.K. Acts will also cease to apply in Singapore.

Section 8 empowers the Minister to make modification orders to remove any difficulty in the application of any provision of any English enactment specified in the First Schedule. Section 9 empowers the Law Revision Commissioners to issue a revised edition of any English enactment applicable to Singapore. The Attorney-General stated at the opening of the legal year on 8 January 1994 that the Commissioners hoped to revise and publish these English statutes by the first quarter of 1994.

Comments: This Act represents a watershed in our legal history and the cutting of apron strings in the repeal of section 5 of the Civil Law Act. There will no longer be uncertainty as to which and to what extent English mercantile statutes have been received. Also significant is the amendment to section 43 of the Extradition Act which overcomes the difficulty highlighted by Chan Sek Keong J (as he then was) in Re Letter of Request from the Court of New South Wales for the Prosecution of Peter Bazos (Deposition Proceedings)[1989] 3 MLJ 408 (also known as the Peter Bazos case).

Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 1993

Act No. 36 of 1993

Long Title: An Act to amend the Economic Expansion Incentives (Relief from Income Tax) Act (Chapter 86 of the 1992 Revised Edition).

Passed by Parliament on: 10th November 1993

Assented to by President on: 15th November 1993

Publication date: 26th November 1993

Commencement date: 26th November 1993

Summary: This Act implements the income tax incentives announced in the Government’s 1993 Budget Statement and to make certain other amendments to the Economic Expansion Incentives (Relief from Income Tax) Act. The following are some of the more significant provisions of the Act.

Section 2 amends section 10 of the Act to provide for capital allowances to be apportioned between the pioneer and post-pioneer trade or business

of a pioneer enterprise whose tax relief period expires during the basis period for any year of assessment. Section 3 amends section 19H of the Act to provide that, in the case of a post-pioneer company which has some income taxable at a concessionary rate and other income taxable at the full company tax rate, an adjustment factor will be applied whenever unabsorbed losses or capital allowances of the post-pioneer company under one tax rate are deducted against the income under another tax rate.

Section 4 amends section 77 of the Act to empower the Minister to extend the tax relief period of any warehousing company or servicing company for one or more periods not exceeding 5 years at any one time. Section 5 inserts a new section 97G to the Act to provide for deduction of losses incurred by an approved eligible investment company on the sale of any share in or liquidation of an overseas company held directly by it.

Section 6 inserts a new Part XIIIB to the Act to provide for the exemption of tax, for periods not exceeding 10 years in the aggregate, on the qualifying income of an approved overseas enterprise derived from its qualifying overseas investments or projects. Dividends paid out of exempt income of the approved overseas enterprise are also exempt from tax in the hands of a shareholder of the overseas enterprise.

Fire Safety Act 1993

Act No. 39 of 1993

Long Title: An Act to make provisions for fire safety and for matters connected therewith and to repeal the Fire Service Act (Chapter 110 of the 1985 Revised Edition) and certain sections of the Petroleum Act (Chapter 229 of the 1985 Revised Edition) and to make consequential amendments to the Civil Defence Act (Chapter 42 of the 1985 Revised Edition), the Consular Conventions Act (Chapter 52 of the 1985 Revised Edition) and the Diplomatic Privileges (Commonwealth Countries and Republic of Ireland) Act (Chapter 83 of the 1985 Revised Edition).

Passed by Parliament on: 10th November 1993

Assented to by President on: 23rd November 1993

Publication date: 3rd December 1993

Commencement date: Not in force as at 1st March 1994.

Summary: This Act consolidates the fire safety provisions in the Fire Service Act, the Building Control Act and the Petroleum Act and to introduce new provisions for more effective enforcement of fire safety standards. The new provisions will —

1. (a) require building management to assume greater responsibility for fire safety;

2. (b) empower the Commissioner of the Singapore Civil Defence Force (SCDF) to abate fire hazards;

3. (c) require plans and specifications in building works pertaining to fire safety works to be submitted to the Commissioner;

1. (d) enable the SCDF to control the transportation and storage of liquified petroleum gas;

2. (e)...