Singapore legislation

Clause 23

of Income Tax (Amendment) Bill

Clause 23

Amendment of section 37A

Section 37A(4) of the principal Act is amended —

(a)

by deleting the words “its issued capital is” in paragraph (c)(i) and (ii) and substituting in each case the words “the total number of its issued shares are”;

(b)

by deleting the words “issued capital” in the 2nd, 4th and 9th lines of paragraph (e) and substituting in each case the words “total number of issued shares”;

(c)

by deleting the words “issued capital” in the 5th and 10th lines of paragraph (e) and substituting in each case the words “number of issued shares”; and

(d)

by inserting, immediately after the words “such fraction” in the 6th and penultimate lines of paragraph (e), the words “of the total number”.