Singapore legislation

Clause 7

of Income Tax (Amendment) Bill

Clause 7

Amendment of section 10I

Section 10I(5) of the principal Act is amended —

(a)

by deleting the words “share premium or capital redemption” in paragraph (a); and

(b)

by deleting paragraph (h) and substituting the following paragraph:“(h)any amount applied by a company in issuing shares of the company to its shareholders as bonus shares shall not be regarded as receipts by the company from the issue of shares.”.