Singapore legislation

Clause 2

Amendment of section 2

Section 2 of the Income Tax Act (referred to in this Act as the principal Act) is amended —

(a)

by deleting the words “or a Hindu joint family,” in the definition of “earned income” in subsection (1);

(b)

by deleting the words “or Hindu joint family, as the case may be,” in paragraph (a) of the definition of “earned income” in subsection (1);

(c)

by inserting, at the end of paragraph (f) of the definition of “research and development” in subsection (1), the word “or”;

(d)

by deleting the word “or” at the end of paragraph (g) of the definition of “research and development” in subsection (1);

(e)

by deleting paragraph (h) of the definition of “research and development” in subsection (1); and

(f)

by deleting subsection (3).