Singapore legislation

Clause 1

of Income Tax (Amendment) Bill

Clause 1

Short title and commencement

This Act may be cited as the Income Tax (Amendment) Act 2000.(2) Section 8 shall be deemed to have come into operation on 27th February 1999.(3) Section 13 shall be deemed to have come into operation on 1st December 1999.(4) Section 6 shall be deemed to have come into operation on 30th December 1999.(5) Section 4 shall be deemed to have come into operation on 18th January 2000.(6) Sections 7, 10(a) and 19 to 23 shall have effect for the year of assessment 2000 and subsequent years of assessment.(7) Sections 2(a), (b) and (c), 3, 10(b) to (d), 11(a), 12(a), 15(a) and (b), 16(a), 17 and 18(b) shall have effect for the year of assessment 2001 and subsequent years of assessment.

(1)

This Act may be cited as the Income Tax (Amendment) Act 2000.

(2)

Section 8 shall be deemed to have come into operation on 27th February 1999.

(3)

Section 13 shall be deemed to have come into operation on 1st December 1999.

(4)

Section 6 shall be deemed to have come into operation on 30th December 1999.

(5)

Section 4 shall be deemed to have come into operation on 18th January 2000.

(6)

Sections 7, 10(a) and 19 to 23 shall have effect for the year of assessment 2000 and subsequent years of assessment.

(7)

Sections 2(a), (b) and (c), 3, 10(b) to (d), 11(a), 12(a), 15(a) and (b), 16(a), 17 and 18(b) shall have effect for the year of assessment 2001 and subsequent years of assessment.