Singapore legislation
Clause 18
Clause 18
Consequential amendments to Income Tax Act
The Income Tax Act (Cap. 134) is amended —
(a)
by deleting the definition of “prescribed retirement age” in section 2(1) and substituting the following definition:“ “prescribed minimum retirement age” has the same meaning as in the Retirement and Re-employment Act (Cap. 274A);”; and
(b)
by deleting the words “prescribed retirement age” in section 10L(3)(b) and (8)(c) and substituting in each case the words “prescribed minimum retirement age”.