Singapore legislation

Clause 75

Consequential amendments to Income Tax Act

Section 14R(6) of the Income Tax Act (Cap. 134, 2014 Ed.) is amended —

(a)

by inserting, immediately before the definition of “central hirer”, the following definition:“ “accredited”, in relation to a course, means accredited —

(a)

by the Singapore Workforce Development Agency before the date of commencement of section 9 of the Singapore Workforce Development Agency (Amendment) Act 2016; or

(b)

by the SkillsFuture Singapore Agency on or after that date;”; and

(b)

by deleting the words “by the Singapore Workforce Development Agency” in paragraph (a)(i) of the definition of “qualifying training expenditure”.

Read in full context — Skills Future Singapore Agency Bill →