Singapore legislation

Clause 52

of Income Tax (Amendment) Bill

Clause 52

Other miscellaneous amendments

The principal Act is amended —

(a)

by deleting the words “or 43ZF” in the following provisions and substituting in each case the words “, 43ZF, 43ZG or 43ZH”:Sections 14C(6) (paragraph (b) of the definition of “concessionary rate of tax”), 37B(7) (paragraph (b) of the definition of “ “higher rate of tax” or “lower rate of tax” ”) and 37E(17) (paragraph (b) of the definition of “concessionary rate of tax”); and

(b)

by inserting, immediately after “14K,” in section 15(2), “14KA,”.

Clause 52 — Income Tax (Amendment) Bill | laws.sg