Singapore legislation
Clause 1
Clause 1
Short title and commencement
This Act may be cited as the Income Tax (Amendment) Act 2001.(2) Section 8(b) shall be deemed to have come into operation on 1st October 2000.(3) Sections 10(a) and (c) and 13 shall have effect for the year of assessment 2001 and subsequent years of assessment.(4) Sections 7 (in relation to new section 10L), 8(d), 11 (in relation to new section 13M), 14, 18, 19, 20, 21, 22, 23, 25(a), 26(a), 27(a), 28, 29, 30(a) and 31 shall have effect for the year of assessment 2002 and subsequent years of assessment.
(1)
This Act may be cited as the Income Tax (Amendment) Act 2001.
(2)
Section 8(b) shall be deemed to have come into operation on 1st October 2000.
(3)
Sections 10(a) and (c) and 13 shall have effect for the year of assessment 2001 and subsequent years of assessment.
(4)
Sections 7 (in relation to new section 10L), 8(d), 11 (in relation to new section 13M), 14, 18, 19, 20, 21, 22, 23, 25(a), 26(a), 27(a), 28, 29, 30(a) and 31 shall have effect for the year of assessment 2002 and subsequent years of assessment.