Singapore legislation

Clause 2

Amendment of section 2

Section 2(1) of the Income Tax Act (referred to in this Act as the principal Act) is amended by inserting, immediately after the definition of “incapacitated person”, the following definition:“ “information subject to legal privilege” means —

(a)

communications between an advocate and solicitor and his client or any person representing his client made in connection with the giving of legal advice to the client; and

(b)

communications between —

(i)

an advocate and solicitor and his client or any person representing his client; or

(ii)

an advocate and solicitor or his client or any such representative and any other person,made in connection with, or in contemplation of, judicial proceedings and for the purposes of such proceedings,when such communications are in the possession of a person who is entitled to possession of them, but excluding, in any case, any communications made with the intention of furthering a criminal purpose;”.

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