Singapore legislation

Clause 40

of Income Tax (Amendment) Bill

Clause 40

Amendment of section 94

Section 94 of the principal Act is amended —

(a)

by deleting the word “Any” in subsection (1) and substituting the words “Except as provided in section 94A, any”;

(b)

by deleting the words “this Act” in subsection (2) and in the 3rd line of subsection (3) and substituting in each case the words “this section”;

(c)

by deleting the words “62(1) or” in subsection (3); and

(d)

by deleting paragraphs (b), (c) and (d) of subsection (4).

Clause 40 — Income Tax (Amendment) Bill | laws.sg