Singapore legislation
Clause 17
Clause 17
Remission of tax
(1)
There shall be remitted the tax payable for the year of assessment 1997 by an individual or Hindu joint family resident in Singapore a sum equal to the aggregate of —
(a)
10% of the tax payable for that year of assessment; and
(b)
an amount not exceeding $550 as determined by the Comptroller.
(2)
The remission under subsection (1)(a) shall be given before the remission under subsection (1)(b).