Singapore legislation
Clause 1
Clause 1
Short title and commencement
This Act may be cited as the Income Tax (Amendment) Act 1998.(2) Section 13(a), (e) and (f) shall be deemed to have come into operation on 1st January 1997.(3) Section 7 shall be deemed to have come into operation on 27th February 1998.(4) Section 10 shall have effect for the years of assessment 1998 and 1999.(5) Sections 3(a) to (d) and (f), 4, 5(b), 6, 12, 14, 15, 19 and 20 shall have effect for the year of assessment 1999 and subsequent years of assessment.
(1)
This Act may be cited as the Income Tax (Amendment) Act 1998.
(2)
Section 13(a), (e) and (f) shall be deemed to have come into operation on 1st January 1997.
(3)
Section 7 shall be deemed to have come into operation on 27th February 1998.
(4)
Section 10 shall have effect for the years of assessment 1998 and 1999.
(5)
Sections 3(a) to (d) and (f), 4, 5(b), 6, 12, 14, 15, 19 and 20 shall have effect for the year of assessment 1999 and subsequent years of assessment.