Singapore legislation
Clause 1
Clause 1
Short title and commencement
This Act may be cited as the Income Tax (Amendment) Act 2014.(2) Section 7 shall be deemed to have come into operation on 28 February 2013.(3) Sections 49 and 50 shall be deemed to have come into operation on 21 February 2014.(4) Section 29 shall be deemed to have come into operation on 22 February 2014.(5) Sections 9, 10, 11, 12, 13, 14, 16 and 17 shall be deemed to have come into operation on 1 April 2014.(6) Section 3(i) and (j) shall be deemed to have come into operation on 30 May 2014.(7) Sections 3(b), (c), (d), (g) and (h), 34(a) to (g) and 71(b) to (i) shall be deemed to have come into operation on 1 September 2014.(8) Sections 51, 52, 54 and 56 shall come into operation on 1 January 2015.(9) Section 3(e) and (f) shall come into operation on 1 June 2015.(10) Sections 5, 53 and 57 shall come into operation on 1 July 2015.
(1)
This Act may be cited as the Income Tax (Amendment) Act 2014.
(2)
Section 7 shall be deemed to have come into operation on 28 February 2013.
(3)
Sections 49 and 50 shall be deemed to have come into operation on 21 February 2014.
(4)
Section 29 shall be deemed to have come into operation on 22 February 2014.
(5)
Sections 9, 10, 11, 12, 13, 14, 16 and 17 shall be deemed to have come into operation on 1 April 2014.
(6)
Section 3(i) and (j) shall be deemed to have come into operation on 30 May 2014.
(7)
Sections 3(b), (c), (d), (g) and (h), 34(a) to (g) and 71(b) to (i) shall be deemed to have come into operation on 1 September 2014.
(8)
Sections 51, 52, 54 and 56 shall come into operation on 1 January 2015.
(9)
Section 3(e) and (f) shall come into operation on 1 June 2015.
(10)
Sections 5, 53 and 57 shall come into operation on 1 July 2015.