Singapore legislation

Clause 43

of Income Tax (Amendment) Bill

Clause 43

Amendment of section 93

Section 93 of the principal Act is amended —

(a)

by deleting the words “at the rate of 5% per annum” in subsection (8) and substituting the words “at the rate referred to in subsection (9)”; and

(b)

by inserting, immediately after subsection (8), the following subsection:“(9) In subsection (8), the rate of interest is —

(a)

for any period up to and including 30 June 2016, 5% per annum; or

(b)

for any period commencing on or after 1 July 2016, the average of the prime lending rates for such months in the previous year as are prescribed under section 7.”.