Singapore legislation
Clause 9
of Economic Expansion Incentives (Relief from Income Tax) (Amendment No. 2) Bill
Clause 9
Amendment of section 66
Section 66(1) of the principal Act is amended by deleting the definition of “concessionary income” and substituting the following definition:“ “concessionary income” means income subject to tax at the concessionary rate of tax under section 13H, 43A, 43C, 43D, 43E, 43F, 43G, 43H, 43I, 43J, 43K, 43L, 43N, 43O, 43P, 43Q, 43R or 43S of the Income Tax Act, as the case may be;”.