Singapore legislation
Clause 1
Clause 1
Short title and commencement
This Act may be cited as the Income Tax (Amendment) Act 1993.(2) Section 9 shall be deemed to have come into operation on 13th March 1992.(3) Sections 3(b) and (d), 4, 5(b), 11(a) and (b) and 28(a) shall be deemed to have come into operation on 1st January 1993.(4) Sections 19(a), 23(c), 26 and 37(b) to (i) shall have effect for the year of assessment 1993 and subsequent years of assessment.(5) Sections 10, 11(e) and (f), 14, 21, 22, 23(a), (d), (e), (f), (h), (i), (j) and (l), 24(a) and (c), 25(a) and (b), 27, 29(a), 32(a), 33, 34 and 36 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) Act 1993.
(2)
Section 9 shall be deemed to have come into operation on 13th March 1992.
(3)
Sections 3(b) and (d), 4, 5(b), 11(a) and (b) and 28(a) shall be deemed to have come into operation on 1st January 1993.
(4)
Sections 19(a), 23(c), 26 and 37(b) to (i) shall have effect for the year of assessment 1993 and subsequent years of assessment.
(5)
Sections 10, 11(e) and (f), 14, 21, 22, 23(a), (d), (e), (f), (h), (i), (j) and (l), 24(a) and (c), 25(a) and (b), 27, 29(a), 32(a), 33, 34 and 36 shall have effect for the year of assessment 1994 and subsequent years of assessment.