Singapore legislation
Clause 38
Clause 38
Amendment of section 46
Section 46(1) of the principal Act is amended —
(a)
by deleting the word “or” at the end of paragraph (b); and
(b)
by deleting the comma at the end of paragraph (c) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(d)which a trustee of a real estate investment trust has deducted from any distribution to any person referred to in section 45G(1)(b),”.