Singapore legislation

Clause 21

of Income Tax (Amendment) Bill

Clause 21

Amendment of section 45C

The principal Act is amended by renumbering section 45C as subsection (1) of that section, and by inserting immediately thereafter the following subsection:“(2) Subsection (1) shall not apply to any distribution which is made on or after 28th February 1998 by a designated unit trust or an approved CPF unit trust referred to in section 35(7A).”.