Singapore legislation

Clause 69

of Income Tax (Amendment) Bill

Clause 69

Miscellaneous amendments

The principal Act is amended —

(a)

by deleting the words “or 43ZE” in the following sections and substituting in each case the words “, 43ZE or 43ZF”:Sections 14C(6) (paragraph (b) of the definition of “concessionary rate of tax”), 37B(7) (paragraph (b) of the definition of “ “higher rate of tax” or “lower rate of tax” ”) and 37E(17) (paragraph (b) of the definition of “concessionary rate of tax”);

(b)

by deleting the words “section 14DA(1A) or (1B)” in sections 14E(3AA) and 37G(9A) and substituting in each case the words “section 14DA(2)”; and

(c)

by deleting the words “section 14DA(1)(a) and (b)” wherever they appear in section 37H(3) and substituting in each case the words “section 14DA(1)”.

Clause 69 — Income Tax (Amendment) Bill | laws.sg