Singapore legislation
Clause 6
Clause 6
Amendment of section 13H
Section 13H of the principal Act is amended —
(a)
by deleting paragraph (a) of subsection (4) and substituting the following paragraphs:“(a)in the case of income which is exempt from tax, expenses allowable under this Act for that year of assessment which are attributable to that income;
(aa)in the case of income which is taxed at a concessionary rate, expenses and donations allowable under this Act for that year of assessment which are attributable to that income;”;
(b)
by inserting, immediately after the words “paragraphs (a),” in subsection (4)(d), “(aa),”; and
(c)
by deleting the word “donations,” wherever it appears in subsection (5).