Singapore legislation

Clause 8

of Income Tax (Amendment) Bill

Clause 8

Amendment of section 19A

Section 19A of the principal Act is amended —

(a)

by deleting the word “or” at the end of paragraph (c) of subsection (1);

(b)

by deleting the comma at the end of paragraph (d) of subsection (1) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph: —“(e)he is carrying on a business which includes construction operations,”;

(c)

by deleting the word “and” at the end of sub-paragraph (iii) of subsection (1);

(d)

by deleting the full-stop at the end of sub-paragraph (iv) of subsection (1) and substituting the word “; and”, and by inserting immediately thereafter the following sub-paragraph: —“(v)during the period 1st January, 1981 and 31st December, 1985, on the provision of building and construction equipment for use in his business relating to construction operations.”; and

(e)

by deleting the full-stop at the end of paragraph (b) of subsection (4) and substituting a semi-colon, and by inserting immediately thereafter the following paragraphs: —“(c)“building and construction equipment” means building and construction equipment falling under item 3 of the Sixth Schedule to this Act;

(d)

“construction operations” means —

(i)

construction, alteration, repair, extension or demolition of buildings and structures;

(ii)

construction, alteration, repair, extension or demolition of any works forming, or to form, part of any land; or

(iii)

any operations which form an integral part of, or are preparatory to, or are for rendering complete the operations described in sub-paragraph (i) or (ii) including site clearance, earth-moving, excavation, laying of foundations, site restoration, landscaping and the provision of drains and of roadways and other access works.”.

Clause 8 — Income Tax (Amendment) Bill | laws.sg