Singapore legislation

Clause 15

of Income Tax (Amendment) Bill

Clause 15

Amendment of section 19A

Section 19A(6) of the principal Act is amended by deleting the words “on or after 1st January 1996 any certified energy‑efficient equipment as a replacement for any other equipment, or has installed on or after that date any certified energy‑saving equipment” and substituting the words “at any time from 1 January 1996 to 31 December 2017 (both dates inclusive) any certified energy‑efficient equipment as a replacement for any other equipment, or any certified energy‑saving equipment”.