Singapore legislation

Clause 8

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

Clause 8

Repeal and re-enactment of section 12

Section 12 of the principal Act is hereby repealed and the following substituted therefor: —“Comptroller to issue statement of income

12. For each year of assessment the Comptroller shall issue to the pioneer enterprise a statement showing the amount of income for that year of assessment, and Parts XI and XII of the Income Tax Ordinance (Cap. 166) (relating to objections and appeals), and of any rules made thereunder, shall apply, mutatis mutandis, as if such statement were a notice of assessment given under those provisions.”.

Clause 8 — Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill