Singapore legislation

Clause 12

of Income Tax (Amendment No. 3) Bill

Clause 12

Amendment of section 14

Section 14(8) of the principal Act is amended —

(a)

by inserting, immediately after the words “subsection (1)(f)” in the definition of “general contribution”, the words “or (fb), as the case may be,”; and

(b)

by inserting, immediately after the words “subsection (1)(f)” in paragraph (e) of the definition of “medical expenses”, the words “or (fb), as the case may be”.