Singapore legislation

Clause 22

of Income Tax (Amendment) Bill

Clause 22

Amendment of section 14E

Section 14E of the principal Act is amended —

(a)

by deleting the words “year of assessment 2015” in subsection (1)(aa) and substituting the words “year of assessment 2020”; and

(b)

by deleting the words “31st March 2015” in subsection (3C) and substituting the words “31st March 2020”.