Singapore legislation
Clause 2
of Economic Expansion Incentives (Relief from Income Tax) (Amendment No. 2) Bill
Clause 2
Amendment of section 19J
Section 19J(5A) of the Economic Expansion Incentives (Relief from Income Tax) Act (referred to in this Act as the principal Act) is amended by deleting the comma at the end of paragraph (b) and substituting a semi-colon, and by inserting immediately thereafter the following paragraphs:“(c)the beginning of the 21st year of the tax relief period to the end of the 30th year of, or the end of, the tax relief period, whichever is the earlier;
(d)
the beginning of the 31st year of the tax relief period to the end of the 40th year of, or the end of, the tax relief period, whichever is the earlier,”.