Singapore legislation

Clause 40

of Income Tax (Amendment) Bill

Clause 40

Miscellaneous amendments

The principal Act is amended —

(a)

by deleting the words “any relief under section 48 or” in section 10N(7);

(b)

by deleting the words “no relief under section 48 and” in section 10N(8)(c);

(c)

by deleting the words “or Commonwealth income tax within the meaning of section 48(5),” in section 29;

(d)

by deleting paragraph (a) of section 40(6);

(e)

by deleting “48,” in section 40(6)(b);

(f)

by deleting subsection (3) of section 49; and

(g)

by deleting the words “tax relief under section 48 or” in section 50A(5).