Singapore legislation

Clause 10

of Income Tax (Amendment) Bill

Clause 10

Amendment of section 39

Section 39 of the principal Act is amended —

(a)

by deleting “$4,500” in subsection (2)(i)(A) and substituting “$5,000”;

(b)

by deleting the words “his or his parent’s retirement account” in the 5th line of subsection (3) and substituting the words “his, his parent’s or his grandparent’s retirement account”;

(c)

by deleting the words “his and his parent’s retirement accounts” in the 2nd and 3rd lines of subsection (4) and substituting the words “his, his parent’s and his grandparent’s retirement accounts”; and

(d)

by inserting, immediately after the words “same parent” in the 5th line of subsection (4), the words “or grandparent”.