Singapore legislation

Clause 39

of Income Tax (Amendment) Bill

Clause 39

Amendment of section 43N

Section 43N of the principal Act is amended —

(a)

by deleting the words “27th February 2003” in subsection (1)(b) and (c) and substituting in each case the words “31st December 2003”;

(b)

by deleting the words “27th February 2003” in subsection (2) and substituting the words “31st December 2008”; (c)by inserting, immediately after the word “derived” in subsection (3)(a), the words “before 1st January 2004”; and (d)by deleting the words “27th February 2003” in subsection (3)(b) and substituting the words “27th February 2008”.