Singapore legislation

Clause 47

of Income Tax (Amendment No. 3) Bill

Clause 47

Amendment of section 65D

Section 65D of the principal Act is amended —

(a)

by deleting paragraph (c) of subsection (1) and substituting the following paragraph:“(c)a person is given a notice, or is required, under section 65B to provide the information or to produce a document containing the information.”;

(b)

by deleting the words “notice referred to in subsection (1)(c) is not excused from providing the information” in subsection (2) and substituting the words “notice or requirement mentioned in subsection (1)(c) is not excused from providing the information or document”;

(c)

by deleting the words “notice referred to in subsection (1)(c)” in subsections (3) and (4)(a) and substituting in each case the words “notice or requirement mentioned in subsection (1)(c)”;

(d)

by inserting, immediately after the word “notice” in subsection (4)(b), the words “or requirement”; and

(e)

by inserting, immediately after subsection (4), the following subsection:“(5) In this section, a notice under section 65B to provide information includes a demand for information as defined in section 65C(10).”.