Singapore legislation
Clause 36
Clause 36
Amendment of section 45B
(1)
Section 45B(2) of the principal Act is amended —
(a)
by deleting the words “and section 45C”; and
(b)
by deleting “20%” and substituting “22%”.
(2)
Subsection (1)(a) applies to any payment assessable to tax for the year of assessment 2010 and subsequent years of assessment.