Singapore legislation

Clause 55

of Point-to-Point Passenger Transport Industry Bill

Clause 55

Consequential amendments to Income Tax Act

Section 19(5) of the Income Tax Act (Cap. 134, 2014 Ed.) is amended —

(a)

by deleting sub‑paragraph (i) of paragraph (a) and substituting the following sub‑paragraph:“(i)a person that is not an individual and that holds a street‑hail service licence granted (on renewal or otherwise) or deemed granted under the Point‑to‑Point Passenger Transport Industry Act 2019 (called in this paragraph a street‑hail service licence);”; and

(b)

by deleting the words “a taxi service operator licence” in sub‑paragraph (a)(ii) and substituting the words “a street‑hail service licence”.

Read in full context — Point-to-Point Passenger Transport Industry Bill →