Singapore legislation

Clause 35

of Income Tax (Amendment) Bill

Clause 35

Amendment of section 37L

Section 37L of the principal Act is amended —

(a)

by inserting, immediately after the words “basis period” wherever they appear in the following subsections, the words “of the acquiring company”:Subsections (2), (4), (6), (7), (8), (9), (10), (11), (17) and (18); and

(b)

by inserting, immediately before the words “is not connected” in subsection (16)(a)(i)(C) and (b)(i)(C), the words “unless otherwise prescribed,”.