Singapore legislation
Clause 37
Clause 37
Amendment of section 46
Section 46 (1) of the principal Act is amended by deleting paragraph (b) and substituting the following paragraph:“(b)applicable to the share to which any person is entitled in the income of —
(i)
a body of persons (other than trustees); or
(ii)
a trust in respect of any dividend derived from Singapore from which tax is deducted or deductible under section 44;”.