Singapore legislation

Clause 6

of Income Tax (Amendment No. 2) Bill

Clause 6

Amendment of section 19

Section 19(2C) of the principal Act is amended —

(a)

by deleting the words “3 tons” in the fourth line and substituting the words “3,000 kilograms”;

(b)

by deleting the word “and” at the end of paragraph (b); and

(c)

by deleting the full-stop at the end of paragraph (c) and substituting the word “; and”, and by inserting immediately thereafter the following paragraph:“(d)a motor car registered as a business service passenger vehicle for the purposes of the Road Traffic Act [Cap. 276] which is —

(i)

used principally for instructional purposes; and

(ii)

acquired during or after the basis period for the year of assessment 1989 by a person who carries on the business of providing driving instruction and who holds a driving school or driving instructor’s licence issued under that Act.”.

Read in full context — Income Tax (Amendment No. 2) Bill →