Singapore legislation

Clause 8

of Income Tax (Amendment) Bill

Clause 8

Amendment of section 14I

Section 14I of the principal Act is amended —

(a)

by deleting “2%” in the first line of subsection (4)(c) and substituting the words “2% in the case of a qualifying finance company or 3% in the case of a bank,”; and

(b)

by deleting “2%” in the fourth line of subsection (5)(b) and substituting the words “the appropriate percentage referred to in subsection (4)(c)”.