Singapore legislation

Clause 3

of Income Tax (Amendment) Bill

Clause 3

Amendment of section 10A

Section 10A(1) of the principal Act is amended —

(a)

by inserting, immediately after the word “securities” in the 2nd line of paragraph (a), the words “(other than transferred securities to which section 10N applies)”; and

(b)

by inserting, immediately after the word “securities” in the 2nd line of paragraph (c), the words “(other than transferred securities to which section 10N applies)”.

Clause 3 — Income Tax (Amendment) Bill | laws.sg