Singapore legislation

Clause 47

of Income Tax (Amendment) Bill

Clause 47

Saving and transitional provisions

(1)

Section 80A of the principal Act inserted by section 38 of this Act applies also to an appeal the hearing of which has begun before the date of commencement of section 38 of this Act.

(2)

For a period of 2 years after the date of commencement of any provision of this Act, the Minister may, by regulations, prescribe such additional provisions of a saving or transitional nature consequent on the enactment of that provision as the Minister may consider necessary or expedient.