Singapore legislation

Clause 3

of Income Tax (Amendment) Bill

Clause 3

Amendment of section 10

Section 10 of the principal Act is amended —

(a)

by deleting the words “issued share capital” in subsection (14) and substituting the words “issued shares”;

(b)

by deleting the words “the whole of its issued capital is” in paragraph (b)(i) of the definition of “foreign investor” in subsection (23) and substituting the words “all of its issued shares are”; and

(c)

by deleting the words “its issued capital is” in paragraph (b)(ii) of the definition of “foreign investor” in subsection (23) and substituting the words “the total number of its issued shares are”.