Singapore legislation
Clause 8
Clause 8
Amendment of section 13E
Section 13E of the principal Act is amended —
(a)
by deleting the words “any regulations made under section 50A” in paragraph (c) of the definition of “foreign tax” in subsection (10) and substituting the words “section 50A or any regulations made thereunder”;
(b)
by deleting the words “any regulations made under section 50A” in paragraph (c) of the definition of “tax credit” in subsection (10) and substituting the words “section 50A or any regulations made thereunder”; and
(c)
by deleting the words “or 43K” in subsection (11)(b) and substituting the words “, 43K or 43L”.