Singapore legislation

Clause 5

of Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill

Clause 5

Amendment of section 97H

Section 97H of the principal Act is amended by deleting paragraphs (d) and (e) of the definition of “qualifying activity” and substituting the following paragraphs:“(d)technical services including construction, distribution, design and engineering services;

(e)

consultancy, management, supervisory or advisory services relating to any technical matter or to any trade or business;

(f)

fabrication of machinery and equipment and procurement of materials, components and equipment;

(g)

data processing, programming, computer software development, telecommunications and other computer services;

(h)

professional services including accounting, legal, medical and architectural services;

(i)

educational and training services; and

(j)

any other activities or services as may be prescribed;”.

Read in full context — Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill →