Singapore legislation

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 —

(a)

by inserting, immediately after the definition of “employee”, the following definition:“ “employment pass” means an employment pass issued by the Controller of Immigration under the Immigration Regulations (Cap. 133, Rg 1);”;

(b)

by inserting, immediately after the definition of “prescribed”, the following definition:“ “professional visit pass” means a professional visit pass issued by the Controller of Immigration under the Immigration Regulations (Cap. 133, Rg 1);”; and

(c)

by inserting, immediately after the definition of “tax”, the following definition:“ “work permit” means a work permit issued by the Controller of Work Permits under the Employment of Foreign Workers Act (Cap. 91A);”.

Read in full context — Income Tax (Amendment) Bill →