Singapore legislation

Clause 56

of Income Tax (Amendment No. 3) Bill

Clause 56

Amendment of section 105L

Section 105L of the principal Act is amended by inserting, immediately after subsection (1A), the following subsection:“(1B) In subsection (1), the reference to a person falling within any description of persons prescribed by regulations —

(a)

excludes one given a written notice by the Comptroller pursuant to a regulation made under section 105P(2)(ba)(i); and

(b)

includes one given a written notice by the Comptroller pursuant to a regulation made under section 105P(2)(ba)(ii).”.