Singapore legislation

Clause 16

of Income Tax (Amendment) Bill

Clause 16

Amendment of section 14O

Section 14O of the principal Act is amended —

(a)

by deleting the words “insurance company” wherever they appear in subsection (1) and in the section heading and substituting in each case the word “insurer”; and

(b)

by deleting subsection (3) and substituting the following subsection:“(3) In this section —“insurer” has the same meaning as in section 43C;“offshore risk” has the same meaning as in section 26.”.

Clause 16 — Income Tax (Amendment) Bill | laws.sg