Singapore legislation
Clause 2
Clause 2
Amendment of section 2
Section 2(1) of the Income Tax Act (called in this Act the principal Act) is amended —
(a)
by inserting, immediately after the definition of “prescribed minimum retirement age”, the following definition:“ “private hire car” means a motor car —
(a)
that is used as a private hire car within the meaning of the Road Traffic Act (Cap. 276); and
(b)
in respect of which a licence is issued under Part V of that Act for such use;”; and
(b)
by inserting, immediately after the definition of “resident in Singapore”, the following definition:“ “specially authorised officer” means an officer authorised under section 4(5) to exercise the powers mentioned in that provision;”.