Singapore legislation

Clause 3

of Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill

Clause 3

Amendment of section 3

Subsection (1) of section 3 of the principal Act is hereby amended by deleting paragraph (a) of the definition of “royalties or technical assistance fees” appearing therein and substituting therefor the following: —“(a)any royalties, rentals or other amounts paid as consideration for the use of, or the right to use, copyrights, scientific works, patents, designs, plans, secret processes, formulae, trademarks licences or other like property or rights;”.

Clause 3 — Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill