Singapore legislation

Clause 36

of Income Tax (Amendment) Bill

Clause 36

Amendment of section 40A

Section 40A of the principal Act is amended —

(a)

by deleting the word “Any” in subsection (2) and substituting the words “Subject to subsection (2A), any”; and

(b)

by inserting, immediately after subsection (2), the following subsection:“(2A) For the purpose of subsection (2), in relation to income derived by a person as a public entertainer during the period from 22nd February 2010 to 31st March 2015 (both dates inclusive), the references to 15% shall be read as 10%.”.

Clause 36 — Income Tax (Amendment) Bill | laws.sg