Singapore legislation

Clause 36

of Income Tax (Amendment) Bill

Clause 36

Amendment of section 43A

Section 43A of the principal Act is amended —

(a)

by inserting, immediately after the words “such income” in subsection (1), the words “derived before 1st January 2004”; and

(b)

by inserting, immediately after the word “facility” in the penultimate line of subsection (3), the words “made before 1st January 2004”.