Singapore legislation

Clause 14

of Income Tax (Amendment) Bill

Clause 14

Amendment of section 13S

(1)

Section 13S of the principal Act is amended —

(a)

by deleting “2016” in subsections (2) and (3)(b) and substituting in each case “2021”;

(b)

by deleting subsection (19A); and

(c)

by deleting the definition of “sea‑going ship” in subsection (20) and substituting the following definition:“ “ship” has the same meaning as in section 2(1) of the Merchant Shipping Act;”.

(2)

Subsection (1)(c) applies only in relation to income derived on or after the date the Income Tax (Amendment) Act 2016 is published in the Gazette.

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