Singapore legislation

Clause 6

Amendment of section 14

Section 14 of the principal Act is amended —

(a)

by inserting, immediately after the words “1st July 1990” in sub-paragraph (i)(K) of the proviso to subsection (1)(e), the words “and before 1st July 1991”; and

(b)

by deleting the comma at the end of sub-paragraph (i)(K) of the proviso to subsection (1)(e) and substituting a semicolon, and by inserting immediately thereafter the following sub-paragraph:“(L)commencing on or after 1st July 1991 shall not exceed 171/2%,”.

Read in full context — Income Tax (Amendment) Bill →