FIRST SCHEDULE TO THE INCOME TAX ORDINANCE, 1947 (ADDITION OF BOARD OF ARCHITECTS)

Mr T. M. Hart: Sir, I beg to move,

That this Assembly, pursuant to subsection (1) of section 102 of the Income Tax Ordinance, 1947 (No. 39 of 1947), as amended by the Income Tax (Amendment) Ordinance, 1948 (No. 20 of 1948), the Income Tax (Amendment) Ordinance, 1950 (No. 44 of 1950), the Income Tax (Amendment No. 2) Ordinance, 1950 (No. 46 of 1950), the Income Tax (Amendment) Ordinance, 1952 (No. 29 of 1952), the Income Tax (Amendment) Ordinance, 1953 (No. 40 of 1953) and the Income Tax (Amendment) Ordinance, 1954 (No. 34 of 1954), resolves that the Board of Architects, Singapore be added to the First Schedule to the Income Tax Ordinance, 1947.

Sir, an application has been received from the Singapore Board of Architects for exemption from income tax under section 13 (1) (e) of the Income Tax Ordinance. This exemption is effected by inclusion of the name of the Board in the First Schedule to the Ordinance. For this purpose, a resolution of the Assembly is necessary under section 102 (1) of the Ordinance.

The Board of Architects has been set up under the Architects Ordinance, 1941 (No. 23 of 1941), and consists of the Director of Public Works, the Director of Education, the Government and City Architects, and four other practising architects. The primary duty of the Board is to uphold the professional standards and integrity of the profession in the Colony and, to that end, is empowered under the Ordinance to hold examinations to enable candidates to qualify locally and to regulate the etiquette of the profession in accordance with the code of conduct as laid down by the Royal Institute of British Architects.

The Board, with the approval of the Minister, is empowered to make by-laws to carry out the purposes of the Ordinance. The Board is also empowered to cancel registration of architects.

The Ordinance prescribes, inter alia, the fees payable on initial registration and on subsequent renewal of registration. All moneys collected under the Ordinance are paid to the Board to be applied, in the first place, to defraying the expenses of registration and other expenses of administering the Ordinance and thereafter to provide scholarships and the promotion of learning and education in connection with architecture.

The Malayan Board of Income Tax, constituted under the Ordinance, has recommended that the Singapore Board of Architects may properly be included in the First Schedule to this Ordinance with effect from the 1st of January, 1955, and the Government accepts its recommendation. Sir, I beg to move.

Mr Chew Swee Kee: Sir, I second the motion.

Question put, and agreed to.

Resolved,

That this Assembly, pursuant to subsection (1) of section 102 of the Income Tax Ordinance, 1947 (No. 39 of 1947), as amended by the Income Tax (Amendment) Ordinance, 1948 (No. 20 of 1948), the Income Tax (Amendment) Ordinance, 1950 (No. 44 of 1950), the Income Tax (Amendment No. 2) Ordinance, 1950 (No. 46 of 1950), the Income Tax (Amendment) Ordinance, 1952 (No. 29 of 1952), the Income Tax (Amendment) Ordinance, 1953 (No. 40 of 1953) and the Income Tax (Amendment) Ordinance, 1954 (No. 34 of 1954), resolves that the Board of Architects, Singapore be added to the First Schedule to the Income Tax Ordinance, 1947.