Singapore legislation

Clause 18

of Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill

Clause 18

Amendment of section 66

Section 66(1) of the principal Act is amended —

(a)

by deleting the words “43M, 43N, 43O or 43P” in the definition of “concessionary income” and substituting the words “43N, 43O, 43P or 43Q”; and

(b)

by inserting, immediately after the words “Part IIIA” in paragraph (b) of the definition of “relevant income”, the words “in force immediately before the date of commencement of the Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2004”.