Singapore legislation
Clause 1
Clause 1
Short title
This Act may be cited as the Income Tax (Amendment) Act 1986.(2) Section 12(a) shall be deemed to have come into operation on 1st January 1986.(3) Sections 4, 6, 7, 8(a), 9, 15 and 16 shall have effect for the year of assessment 1987 and subsequent years of assessment.
(1)
This Act may be cited as the Income Tax (Amendment) Act 1986.
(2)
Section 12(a) shall be deemed to have come into operation on 1st January 1986.
(3)
Sections 4, 6, 7, 8(a), 9, 15 and 16 shall have effect for the year of assessment 1987 and subsequent years of assessment.