Clause 71

by inserting, immediately after the words set out in the second column in each provision set out in the first column that corresponds to those words, the words “(both dates inclusive)”:First column Second column1.Sections 10(20A)(f)(i), 13(1)(aa)(i), 43N(1)(aa)(i) and (2)(b)(i) and 45A(2)(a) 16th February 20062.Sections 10(20A)(f)(ii), (20A)(h), 13(1)(a)(i) and (ii), (aa)(ii), (ab), (ba), (bc), (bd)(i), (2) and (16) (paragraphs (a), (b)(ii)(A), (iii) and (iv) and (c)(ii) and (iii) of the definition of “qualifying debt securities”), 43N(1)(aa)(ii), (ab), (ac), (2)(a), (b)(ii) and (d) and (3)(b), 45(9)(a), 45A(2)(b), (2A) and (2B)(a) 31st December 20183.Sections 13(1)(b)(i) and (ii), (2C)(a) and (b), (2D)(a) and (b), and (16) (paragraph (a)(ii) and (iii) of the definition of “qualifying project debt securities”), 43Y(4), 43Z(4), 43ZD(4), 45(9)(b), 45A(2B)(b) 31st March 20174.Section 13(1)(ja) the date of his retirement5.Section 13(1)(o)(i) 2nd May 20026.Section 13(1)(u), (ua), (zc) 31st December 20047.Sections 13(8)(ii) and (16) (paragraph (b)(ii)(B) of the definition of “qualifying debt securities”), 43N(1)(b) and (c) 31st December 20038.Section 13(16) (paragraphs (b)(i) and (c)(i) of the definition of “qualifying debt securities”, and paragraph (a)(i) of the definition of “qualifying project debt securities”) 31st December 20139.Sections 13S(2) and (3)(b), 43W(4A), 43ZA(3) and (4)(b), 43ZB(4A), 43ZF(2) 31st May 201610.Sections 13S(3)(a), 43W(4), 43ZA(4)(a), 43ZB(4) 28th February 201111.Section 13U(2) 14th February 201712.Section 14A(1)(a) last day of the basis period for the year of assessment 201013.Section 14N(9) (paragraph (a) of the definition of “designated lease”) lessee14.Section 19A(9A) 14th February 201215.Section 37K(4)(d) and (12) (paragraph (b) of the definition of “date of first investment”) 30th June 201016.Section 39(2)(f) 31st July 200417.Section 39(13) (definition of “year”) 31st December18.Section 43(3B) 31st March 201519.Section 43D(1)(c) 31st December 200620.Section 43ZC(4) 31st March 201821.Section 43ZE(2) 31st May 201122.Section 45G(2) 31st March 2015;

by deleting the words “unit trust designated under section 35(14)” in sections 13T(2)(b), 13X(5) (definition of “designated unit trust”), 14F(3), 15(1)(l), 43X(2)(b) and 50B(3)(b) and substituting in each case the words “designated unit trust within the meaning of section 35(14)”;

by deleting paragraph (c) of section 13T(2);

by deleting the definition of “approved CPF unit trust” in section 13X(5);

by deleting the words “approved CPF unit trust,” in the definition of “trust fund” in section 13X(5);

by deleting paragraph (n) of section 15(1);

by deleting paragraph (c) of section 43X(2);

by deleting the words “or an approved CPF unit trust” in section 45C(2); and

by deleting paragraph (c) of section 50B(3).