Singapore legislation

Clause 23

Amendment of section 37K

Section 37K of the principal Act is amended —

(a)

by deleting “2015” in subsections (1) and (4)(a)(i) and substituting in each case “2020”; and

(b)

by deleting the words “it is” in subsection (6)(b) and substituting the words “the expenditure, being expenditure incurred before 24 February 2015, is”.

Read in full context — Income Tax (Amendment) Bill →