Singapore legislation

Clause 36

of Income Tax (Amendment) Bill

Clause 36

Amendment of section 45G

Section 45G of the principal Act is amended —

(a)

by inserting, immediately after the words “section 43(3B)” in subsection (1)(a), the words “, (3C), (3D) or (3E)”; and

(b)

by deleting the words “March 2020” in subsections (2)(a) and (b) and (5) and substituting in each case the words “December 2025”.