Singapore legislation
Clause 2
Clause 2
Amendment of section 2
Section 2 of the Income Tax Act (referred to in this Act as the principal Act) is amended —
(a)
by inserting, immediately after the word “sections” in the definition of “Comptroller” in subsection (1), “37J(5),”; and
(b)
by inserting, immediately after subsection (3), the following subsection:“(4) In this Act, for the avoidance of doubt, a reference to the spouse of a person means a spouse who is of the opposite sex to that person.”.