Singapore legislation

Clause 23

of Income Tax (Amendment) Bill

Clause 23

Amendment of section 14E

Section 14E of the principal Act is amended —

(a)

by inserting, immediately after the word “business” in the 1st line of subsection (1)(a), the words “, or a trade or business for the provision of any services”;

(b)

by inserting, at the end of subsection (1)(a), the word “or”; (c)by deleting the word “; or” at the end of subsection (1)(b) and substituting a comma;

(d)

by deleting paragraph (c) of subsection (1); and

(e)

by deleting the definition of “specified services” in subsection (4).