Singapore legislation
Clause 2
Clause 2
Amendment of section 2
Section 2(1) of the Income Tax Act (referred to in this Act as the principal Act) is amended by deleting the definition of “employee” and substituting the following definition:“ “employee” —
(a)
in relation to a company, includes a director of the company; and
(b)
in relation to a statutory board, includes the chairman and any member of the statutory board,and “employer” and other cognate expressions shall be construed accordingly;”.