Singapore legislation

Clause 1

Short title and commencement

This Act is the Income Tax (Amendment) Act 2017.(2) Section 7 is deemed to have come into operation on 22 February 2010.(3) Section 27(a) is deemed to have come into operation on 21 May 2010.(4) Section 32(d) is deemed to have come into operation on 2 June 2011.(5) Section 6(e) is deemed to have come into operation on 1 April 2014.(6) Section 35 is deemed to have come into operation on 1 April 2015.(7) Section 26(c) and (e) is deemed to have come into operation on 1 April 2016.(8) Section 24 is deemed to have come into operation on 1 January 2017.(9) Section 22 is deemed to have come into operation on 21 February 2017.(10) Sections 6(a), (b), (d) and (f), 29, 30 and 31 are deemed to have come into operation on 1 April 2017.(11) Sections 17(b), (d) and (g) to (r), 23, 26(a), (b) and (d), 28 and 44(b) are deemed to have come into operation on 1 June 2017.

(1)

This Act is the Income Tax (Amendment) Act 2017.

(2)

Section 7 is deemed to have come into operation on 22 February 2010.

(3)

Section 27(a) is deemed to have come into operation on 21 May 2010.

(4)

Section 32(d) is deemed to have come into operation on 2 June 2011.

(5)

Section 6(e) is deemed to have come into operation on 1 April 2014.

(6)

Section 35 is deemed to have come into operation on 1 April 2015.

(7)

Section 26(c) and (e) is deemed to have come into operation on 1 April 2016.

(8)

Section 24 is deemed to have come into operation on 1 January 2017.

(9)

Section 22 is deemed to have come into operation on 21 February 2017.

(10)

Sections 6(a), (b), (d) and (f), 29, 30 and 31 are deemed to have come into operation on 1 April 2017.

(11)

Sections 17(b), (d) and (g) to (r), 23, 26(a), (b) and (d), 28 and 44(b) are deemed to have come into operation on 1 June 2017.

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