Singapore legislation
Clause 1
Clause 1
Short title
This Act may be cited as the Income Tax (Amendment) Act 1987.(2) Sections 3, 5 and 9 shall have effect for the year of assessment 1987 and subsequent years of assessment.(3) Section 8(a) shall have effect for the year of assessment 1989 and subsequent years of assessment.(4) Sections 10 and 19 shall have effect for the year of assessment 1988 and subsequent years of assessment.(5) Section 12 (except for subsections (10) and (12)(b) of that section) shall be deemed to have come into operation on 1st January 1987.
(1)
This Act may be cited as the Income Tax (Amendment) Act 1987.
(2)
Sections 3, 5 and 9 shall have effect for the year of assessment 1987 and subsequent years of assessment.
(3)
Section 8(a) shall have effect for the year of assessment 1989 and subsequent years of assessment.
(4)
Sections 10 and 19 shall have effect for the year of assessment 1988 and subsequent years of assessment.
(5)
Section 12 (except for subsections (10) and (12)(b) of that section) shall be deemed to have come into operation on 1st January 1987.