Singapore legislation

Clause 14

of Income Tax (Amendment) Bill

Clause 14

Amendment of section 13Q

Section 13Q of the principal Act is amended —

(a)

by deleting the words “1st April 2019” in subsections (4)(a), (b), (c)(i) and (d)(i), (5) and (7) and substituting in each case the words “1 January 2025”; and (b)by deleting the words “31st March 2019” in subsection (4)(c)(ii) and (d)(ii) and substituting in each case the words “31 December 2024”.