Singapore legislation
Clause 1
Clause 1
Short title
This Act may be cited as the Income Tax (Amendment) Act, 1973.(2) This Act shall, except as provided in subsection (3) of this section, have effect for the year of assessment 1973 and subsequent years of assessment.(3) Section 10(a) of this Act shall have effect for the year of assessment 1972 and subsequent years of assessment; sections 5(a), 10(b) and 16 of this Act shall have effect for the year of assessment 1974 and subsequent years of assessment.
(1)
This Act may be cited as the Income Tax (Amendment) Act, 1973.
(2)
This Act shall, except as provided in subsection (3) of this section, have effect for the year of assessment 1973 and subsequent years of assessment.
(3)
Section 10(a) of this Act shall have effect for the year of assessment 1972 and subsequent years of assessment; sections 5(a), 10(b) and 16 of this Act shall have effect for the year of assessment 1974 and subsequent years of assessment.