Singapore legislation

Clause 12

of Income Tax (Amendment) Bill

Clause 12

Amendment of section 14

Section 14 of the principal Act is amended —

(a)

by inserting, immediately after the words “1st January 1999” in subsection (1)(e)(i)(C), the words “and before 1st April 2000”; and

(b)

by deleting the comma at the end of sub-paragraph (C) of subsection (1)(e)(i) and substituting a semi-colon, and by inserting immediately thereafter the following sub-paragraphs:“(D)commencing on or after 1st April 2000 and before 1st January 2001 shall not exceed 12%;

(E)

commencing on or after 1st January 2001 shall not exceed 16%,”.