Singapore legislation
Clause 56
Clause 56
Savings provision for amendments to sections 45, 45B, 45E and 45EA of Income Tax Act
(1)
This section applies to an act or omission committed before the date the Income Tax (Amendment) Act 2016 is published in the Gazette that, but for section 35(a), 36(1)(b), 38(c) or 39(b), would not have been a contravention of section 45(1), 45(5), or 45EA(3) or (9) of the principal Act.
(2)
An act or omission mentioned in subsection (1) is considered not a contravention of section 45(1), 45(5), or 45EA(3) or (9) of the principal Act.