Singapore legislation
Clause 1
Clause 1
Short title and commencement
This Act may be cited as the Income Tax (Amendment) Act 1997.(2) Section 11(f) to (i) shall have effect for the year of assessment 1997 and subsequent years of assessment.(3) Sections 5, 8, 11(a), (c) to (e) and 12 to 16 shall have effect for the year of assessment 1998 and subsequent years of assessment.
(1)
This Act may be cited as the Income Tax (Amendment) Act 1997.
(2)
Section 11(f) to (i) shall have effect for the year of assessment 1997 and subsequent years of assessment.
(3)
Sections 5, 8, 11(a), (c) to (e) and 12 to 16 shall have effect for the year of assessment 1998 and subsequent years of assessment.