Singapore legislation
Clause 16
of Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill
Clause 16
Amendment of section 19I
Section 19I of the principal Act is amended by deleting the definition of “commencement day” and substituting the following definition:“ “commencement day”, in relation to a qualifying activity that is approved under section 19J(2) for a development and expansion company, means the date specified in the development and expansion company’s certificate under section 19J(4)(b) or (5A)(a) or (c) as the commencement day of that qualifying activity;”.