Singapore legislation

Clause 33

of Income Tax (Amendment No. 3) Bill

Clause 33

Amendment of section 43G

Section 43G of the principal Act is amended —

(a)

by deleting the words “the rate of 10% or such other concessionary rate shall be levied and paid” in subsection (1) and substituting the words “the concessionary rate specified in subsection (1A) is levied and must be paid”;

(b)

by inserting, immediately after subsection (1), the following subsection:“(1A) In subsection (1), the concessionary rate is —

(a)

in the case of a Finance and Treasury Centre approved as such on or before 24 March 2016, 10%; or

(b)

in any other case, 8%.”; and

(c)

by deleting the words “31st March 2016” in subsection (5) and substituting the words “31 March 2021”.

Clause 33 — Income Tax (Amendment No. 3) Bill | laws.sg