Singapore legislation

Clause 50

of Income Tax (Amendment) Bill

Clause 50

Miscellaneous amendments

The principal Act is amended by deleting “43O,” in the following sections:Sections 14C(6) (paragraph (b) of the definition of “concessionary rate of tax”), 37B(7) (paragraph (b) of the definition of “ “higher rate of tax” or “lower rate of tax” ”), 37E(17) (paragraph (b) of the definition of “concessionary rate of tax”) and 43D(3).

Clause 50 — Income Tax (Amendment) Bill | laws.sg