Singapore legislation

Clause 37

Amendment of section 43

Section 43 of the principal Act is amended —

(a)

by deleting the words “or Hindu joint family” in subsection (1)(b); and

(b)

by deleting paragraph (a) of subsection (2B) and substituting the following paragraph:“(a)the distribution is made at any time from 1st July 2009 to 31st December 2010 (both dates inclusive), or on or after 1st April 2012 by the trustee of the real estate investment trust out of income specified in subsection (2A)(a)(i) to (iv);”.

Read in full context — Income Tax (Amendment) Bill →