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Income Tax (Amendment) Bill/Clause 23

Singapore legislation

Clause 23

of Income Tax (Amendment) Bill

Clause 23

Amendment of section 37E

Section 37E(17) of the principal Act is amended by deleting the words “offshore general insurance business” in paragraph (b) of the definition of “concessionary rate of tax” and substituting the words “general insurance business and life reinsurance business”.

Read in full context — Income Tax (Amendment) Bill →
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