Singapore legislation

Clause 1

of Income Tax (Amendment) Bill

Clause 1

Short title and commencement

This Act may be cited as the Income Tax (Amendment) Act 1995.(2) Sections 7(c), 8 and 25 shall be deemed to have come into operation on 1st March 1995.(3) Sections 3(a), 7(b), 17, 22 and 24 shall have effect for the year of assessment 1995 and subsequent years of assessment.(4) Sections 2, 3(b), 4, 6, 7(a), 12, 13, 14, 15, 18, 19, 20, 21 and 23 shall have effect for the year of assessment 1996 and subsequent years of assessment.

(1)

This Act may be cited as the Income Tax (Amendment) Act 1995.

(2)

Sections 7(c), 8 and 25 shall be deemed to have come into operation on 1st March 1995.

(3)

Sections 3(a), 7(b), 17, 22 and 24 shall have effect for the year of assessment 1995 and subsequent years of assessment.

(4)

Sections 2, 3(b), 4, 6, 7(a), 12, 13, 14, 15, 18, 19, 20, 21 and 23 shall have effect for the year of assessment 1996 and subsequent years of assessment.