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Income Tax (Amendment) Bill/Clause 33

Singapore legislation

Clause 33

of Income Tax (Amendment) Bill

Clause 33

Amendment of section 40

Section 40(1) of the principal Act is amended by deleting the words “other than paragraph 3 of the Fifth Schedule and section 39(2)(k)” and substituting the words “(except subsections (2)(k) and (11A) thereof)”.

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