Singapore legislation
Clause 9
of Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill
Clause 9
Amendment of section 66
Section 66(1) of the principal Act is amended by deleting the words “section 67(1)(b), (c) or (d), include a building used for carrying out that project” in the definition of “fixed capital expenditure” and substituting the words “section 67(1)(b), (c), (d), (f) or (g), include a building or structure specially designed and used for carrying out that project”.