Singapore legislation

Clause 44

of Income Tax (Amendment) Bill

Clause 44

Amendment of section 43W

Section 43W of the principal Act is amended —

(a)

by deleting the words “Approval may be granted under this section” in subsection (4) and substituting the words “Approval of a shipping investment manager under this section may be granted”; and

(b)

by inserting, immediately after subsection (4), the following subsection:“(4A) Approval of a shipping investment manager under this section may be granted between 1st March 2011 and 31st March 2016 for such period not exceeding 5 years as the Minister may specify, except that the Minister may extend the period so specified for such further periods as he thinks fit.”.