Singapore legislation

Clause 1

Short title and commencement

This Act may be cited as the Income Tax (Amendment) Act 2013.(2) Section 22 shall be deemed to have come into operation on 22nd January 2009.(3) Section 7(h) and (r) shall be deemed to have come into operation on 1st October 2009.(4) Section 15 shall be deemed to have come into operation on 18th December 2012.(5) Sections 29, 50 and 53 shall be deemed to have come into operation on 25th February 2013.(6) Section 27(b) shall be deemed to have come into operation on 26th February 2013.(7) Section 30 shall be deemed to have come into operation on 1st April 2013.(8) Section 7(b), (c), (d) and (i) shall be deemed to have come into operation on 28th June 2013.(9) Sections 4(c), 7(a) and (k) to (q), 8, 12, 28, 31, 32 and 49 shall come into operation on 1st January 2014.

(1)

This Act may be cited as the Income Tax (Amendment) Act 2013.

(2)

Section 22 shall be deemed to have come into operation on 22nd January 2009.

(3)

Section 7(h) and (r) shall be deemed to have come into operation on 1st October 2009.

(4)

Section 15 shall be deemed to have come into operation on 18th December 2012.

(5)

Sections 29, 50 and 53 shall be deemed to have come into operation on 25th February 2013.

(6)

Section 27(b) shall be deemed to have come into operation on 26th February 2013.

(7)

Section 30 shall be deemed to have come into operation on 1st April 2013.

(8)

Section 7(b), (c), (d) and (i) shall be deemed to have come into operation on 28th June 2013.

(9)

Sections 4(c), 7(a) and (k) to (q), 8, 12, 28, 31, 32 and 49 shall come into operation on 1st January 2014.

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