Singapore legislation
Clause 2
of Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill
Clause 2
Amendment of section 3
Section 3 of the Economic Expansion Incentives (Relief from Income Tax) Act (referred to in this Act as the principal Act) is amended by inserting, immediately after the definition of “approved royalties, fees or contributions”, the following definition:“ “certificate” includes a letter or other document issued by the Minister to a company pursuant to an application made by the company under a provision of this Act;”.