Singapore legislation

Clause 26

of Income Tax (Amendment) Bill

Clause 26

Amendment of section 34G

Section 34G of the principal Act is amended —

(a)

by deleting the definition of “FRS 109” in subsection (2) and substituting the following definitions: “ “FRS 109” and “SFRS(I) 9” have the meanings given to those expressions in section 34AA(15);”; and (b)by inserting, immediately after “FRS 109” in subsection (5)(a), the words “or SFRS(I) 9, as the case may be”.

Clause 26 — Income Tax (Amendment) Bill | laws.sg