Singapore legislation

Clause 46

of Income Tax (Amendment) Bill

Clause 46

Amendment of section 105BA

Section 105BA of the principal Act is amended —

(a)

by inserting, immediately after the word “persons” in subsection (1), the words “(whether upon request by an authority of a country to the arrangement or otherwise)”; and

(b)

by inserting, immediately after the word “persons” in subsection (1A), the words “(whether upon request by an authority of a Party to the treaty or otherwise)”.

Clause 46 — Income Tax (Amendment) Bill | laws.sg