Singapore legislation
Clause 18
Clause 18
Amendment of section 15
(1)
Section 15 of the principal Act is amended —
(a)
by deleting the words “and (fa)” in subsection (1)(i)(iv) and substituting the words “, (fa), (fb) and (fc)”; and
(b)
by deleting the words “14Q or 14S” in subsection (2) and substituting the words “14Q, 14S, 14V or 14W”.
(2)
Subsection (1)(b) shall have effect for the year of assessment 2012 and subsequent years of assessment in relation to the insertion of the reference to section 14V, and for the year of assessment 2013 and subsequent years of assessment in relation to the insertion of the reference to section 14W.