Singapore legislation

Clause 19

of Income Tax (Amendment) Bill

Clause 19

Amendment of section 13Z

Section 13Z of the principal Act is amended —

(a)

by deleting the words “or FRS 109” in subsections (6)(d) and (7)(b) and substituting in each case the words “, FRS 109 or SFRS(I) 9”; and

(b)

by deleting the definition of “FRS 109” in subsection (9) and substituting the following definitions:“ “FRS 109” and “SFRS(I) 9” have the meanings given to those expressions in section 34AA(15).”.