Singapore legislation

Clause 5

of Income Tax (Amendment No. 2) Bill

Clause 5

Amendment of section 13F

Section 13F (1) of the principal Act is amended by deleting the words “where such ship is used by that person” in the fourth and fifth lines of paragraph (b) and substituting the words “or to another approved international shipping enterprise where such ship is used by that person or enterprise”.

Clause 5 — Income Tax (Amendment No. 2) Bill | laws.sg