Singapore legislation

Clause 3

of Income Tax (Amendment No. 2) Bill

Clause 3

Amendment of section 13B

Section 13B of the principal Act is amended —

(a)

by deleting the words “or 43E” in subsections (1), (2) and (8)(a) and substituting in each case the words “, 43E or 43F”; and

(b)

by deleting the words “debited to the account” in subsection (5) and substituting the words “which are exempt from tax under this section”.