Singapore legislation
Clause 1
Clause 1
Short title and commencement
This Act may be cited as the Income Tax (Amendment No. 2) Act 1992.(2) Sections 4 and 5 shall be deemed to have come into operation on 13th March 1992.(3) Section 16(a) and (d) shall be deemed to have come into operation on 1st January 1992.(4) Sections 16(b) and 19 shall come into operation on 1st January 1993.(5) Sections 3, 9, 11, 12(a), 13(a), (b) and (e), 15 and 17(a) shall have effect for the year of assessment 1993 and subsequent years of assessment.(6) Section 7 shall have effect for the year of assessment 1994 and subsequent years of assessment.
(1)
This Act may be cited as the Income Tax (Amendment No. 2) Act 1992.
(2)
Sections 4 and 5 shall be deemed to have come into operation on 13th March 1992.
(3)
Section 16(a) and (d) shall be deemed to have come into operation on 1st January 1992.
(4)
Sections 16(b) and 19 shall come into operation on 1st January 1993.
(5)
Sections 3, 9, 11, 12(a), 13(a), (b) and (e), 15 and 17(a) shall have effect for the year of assessment 1993 and subsequent years of assessment.
(6)
Section 7 shall have effect for the year of assessment 1994 and subsequent years of assessment.