Singapore legislation

Clause 10

of Income Tax (Amendment) Bill

Clause 10

Amendment of section 12

Section 12 of the Ordinance is hereby amended by deleting subsection (5) thereof and substituting therefor the following: —“(5) The gains or profits from any employment exercised outside Singapore on behalf of the Government of Singapore by any individual in the discharge of governmental functions shall be deemed to be derived from Singapore except where such individual is not a citizen or a resident of Singapore.”.