Singapore legislation

Clause 8

of Income Tax (Amendment) Bill

Clause 8

Amendment of section 13C

Section 13C of the principal Act is amended by inserting, immediately after subsection (2), the following subsection:“(3) This section shall not apply to —

(a)

a trustee of a trust fund that is constituted on or after 1st April 2014; or

(b)

a trustee of a trust fund that —

(i)

is constituted before 1st April 2014; and

(ii)

is not a prescribed trust fund at any time before that date.”.