Singapore legislation

Clause 55

of Income Tax (Amendment) Bill

Clause 55

Miscellaneous amendments

The principal Act is amended by deleting the words “or 43Z” in the following sections and substituting in each case the words “, 43Z, 43ZA, 43ZB, 43ZC or 43ZD”:Sections 14C(6) (definition of “concessionary rate of tax”), 37B(7) (definition of “higher rate of tax” or “lower rate of tax”) and 37E(17) (definition of “concessionary rate of tax”).