Singapore legislation

Clause 50

Consequential and related amendments

The principal Act is amended —

(a)

by deleting the words “or (6A)” in section 13V(7) and substituting the words “or (6C)”;

(b)

by deleting the words “or 43ZG” in the following provisions and substituting in each case the words “, 43ZG or 43ZI”:Sections 14B(4)(d)(ii), 14K(3)(b)(ii) and 14KA(10)(a)(ii);

(c)

by deleting the words “or 43ZH” in the following provisions and substituting in each case the words “, 43ZH or 43ZI”:Sections 14D(5) (paragraph (b) of the definition of “concessionary rate of tax”), 37B(7) (paragraph (b) of the definition of “higher rate of tax” or “lower rate of tax”) and 37E(17) (paragraph (b) of the definition of “concessionary rate of tax”);

(d)

by deleting the words “section 43(6A)” wherever they appear in section 34C(27) (including the subsection heading) and substituting in each case the words “section 43(6C)”;

(e)

by deleting the words “Section 43(6A)” in section 34G(21) (including the subsection heading) and substituting in each case the words “Section 43(6C)”;

(f)

by deleting the words “or (6A)” in the definition of “E” in section 37G(4) and substituting the words “or (6C)”; and

(g)

by deleting the words “or (6A)” in section 62B(2) and substituting the words “or (6C)”.

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