Singapore legislation

Clause 12

of Income Tax (Amendment) Bill

Clause 12

Amendment of section 14

Section 14(1) of the principal Act is amended by deleting the comma at the end of sub-paragraph (E) of proviso (i) to paragraph (e) and substituting a semi-colon, and by inserting immediately thereafter the following sub-paragraph:“(F)commencing on or after 1st October 2003 shall not exceed 13%,”.

Clause 12 — Income Tax (Amendment) Bill | laws.sg