Singapore legislation
Clause 2
Clause 2
Amendment of section 2
Section 2(1) of the Income Tax Act (called in this Act the principal Act) is amended by deleting the definition of “incapacitated person” and substituting the following definition:“ “incapacitated person” means an individual —
(a)
who is below 21 years of age; or
(b)
who lacks capacity to make a decision for himself in relation to any matter at the material time because of an impairment of, or a disturbance in the functioning of, the mind or brain, whether such impairment or disturbance is permanent or temporary;”.