Singapore legislation

Clause 3

Amendment of section 6

Section 6 of the principal Act is amended —

(a)

by deleting the words “offence committed in relation to income tax” in subsection (3) and substituting the words “offence under this Act”; and

(b)

by deleting the words “or 105BA;” in subsection (4)(b) and substituting the words “or 105BA, or under any agreement or arrangement between the government of that country and the Government of Singapore and to which Part XXB applies.”.

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