Singapore legislation

Clause 3

of Income Tax (Amendment) Bill

Clause 3

Amendment of section 13A

Section 13A of the principal Act is amended —

(a)

by deleting the words “on or after 1st January 1969” in subsection (1)(a); and

(b)

by inserting, immediately after the words “Singapore ships” in the fifth line of the definition of “income of a shipping enterprise” in subsection (10), the words “, or from towing or salvage operations carried out (other than within the limits of the port of Singapore) by sea-going Singapore ships,”.