Singapore legislation

Clause 6

of Income Tax (Amendment) Bill

Clause 6

Amendment of section 16

Section 16 of the principal Act is amended by inserting, immediately after subsection (3A), the following subsection: —“(3B) For the purposes of application to any industrial building or structure occupied for the purposes of a hotel on the island of Sentosa and approved by the Minister under subsection (1) of section 18 —

(a)

the reference to twenty-five per cent in subsection (1) shall be read as a reference to twenty per cent;

(b)

the reference to three per cent in subsections (2) and (3) and in the sixteenth line of subsection (5) of section 18 shall be read as a reference to two per cent; and

(c)

the reference to capital expenditure in subsections (1) and (2) shall not include any capital expenditure incurred before 1st January, 1982.”.