Singapore legislation

Clause 8

of Income Tax (Amendment) Bill

Clause 8

Amendment of section 19A

Section 19A(6) of the principal Act is amended by inserting, immediately after the word “vehicle” in the last line of paragraph (o)(ii), the words “, and for this purpose, where the new goods vehicle and the existing vehicle have a maximum laden weight exceeding 3.0 metric tons but not exceeding 3.5 metric tons, the new goods vehicle shall be deemed to bear an index mark which is the same as that of the existing vehicle”.

Clause 8 — Income Tax (Amendment) Bill | laws.sg