Singapore legislation

Clause 14

of Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill

Clause 14

Miscellaneous amendments

The principal Act is amended —

(a)

by deleting the words “at any time within 12 years from the date of any such direction or revocation” in the following provisions and substituting in each case the words “subject to section 73 of the Income Tax Act [Cap. 134]”:Sections 14(6) and 97;

(b)

by deleting the words “at any time within 12 years of the date of any such direction or revocation” in the following provisions and substituting in each case the words “subject to section 73 of the Income Tax Act [Cap. 134]”:Sections 25(6), 40(6) and 97Q(6);

(c)

by deleting the words “at any time within 12 years from the date of the direction or revocation” in the following provisions and substituting in each case the words “subject to section 73 of the Income Tax Act [Cap. 134]”:Sections 54, 83 and 91; and

(d)

by deleting the words “at any time within 12 years from the date of the revocation” in the following provisions and substituting in each case the words “subject to section 73 of the Income Tax Act [Cap. 134]”:Sections 73, 97F and 97G(11).