Singapore legislation

Clause 1

Short title and commencement

This Act may be cited as the Income Tax (Amendment) Act 1994.(2) Section 9 shall be deemed to have come into operation on 1st January 1993.(3) Sections 2 and 19 shall be deemed to have come into operation on 1st January 1994.(4) Section 5 shall be deemed to have come into operation on 1st March 1994.(5) Sections 18 and 22 shall come into operation on 1st January 1995.(6) Sections 14 and 15 shall have effect for the year of assessment 1994 and subsequent years of assessment.(7) Sections 3, 6(b), 8, 12(c) and (d), 13(a), 17 and 21 shall have effect for the year of assessment 1995 and subsequent years of assessment.

(1)

This Act may be cited as the Income Tax (Amendment) Act 1994.

(2)

Section 9 shall be deemed to have come into operation on 1st January 1993.

(3)

Sections 2 and 19 shall be deemed to have come into operation on 1st January 1994.

(4)

Section 5 shall be deemed to have come into operation on 1st March 1994.

(5)

Sections 18 and 22 shall come into operation on 1st January 1995.

(6)

Sections 14 and 15 shall have effect for the year of assessment 1994 and subsequent years of assessment.

(7)

Sections 3, 6(b), 8, 12(c) and (d), 13(a), 17 and 21 shall have effect for the year of assessment 1995 and subsequent years of assessment.

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