Singapore legislation
Clause 26
Clause 26
Amendment of section 43
(1)
Section 43 of the principal Act is amended —
(a)
by deleting “20%” in subsection (1)(b) and substituting “22%”;
(b)
by deleting “2015” in subsection (3B) and substituting “2020”; and
(c)
by deleting the words “sections 13(1)(r)” in subsection (4) and substituting the words “sections 13(1)(r), (ra) and (rb)”.
(2)
Subsection (1)(a) has effect for the year of assessment 2017 and subsequent years of assessment.