Singapore legislation

Clause 9

of Income Tax (Amendment) Bill

Clause 9

Amendment of section 13F

Section 13F(1) of the principal Act is amended by deleting the full-stop at the end of paragraph (b) and substituting a semi-colon, and by inserting immediately thereafter the following paragraph:“(c)the carriage of passengers, mails, livestock or goods by any foreign ship to Singapore solely for the purpose of transhipment.”.