Singapore legislation
Clause 33
Clause 33
Amendment of section 34J
Section 34J of the principal Act is amended —
(a)
by deleting the words “and subsection (13)” in subsection (12)(a) and substituting the words “and subsections (12A) and (13)”; and
(b)
by inserting, immediately after subsection (12), the following subsection:“(12A) Subsection (12) does not apply in relation to a ship in respect of which the electing recipient derives the income mentioned in section 13A(1), (1B), (1CA), (1CD), (1CE), (1CF), (1CG), (1CH), (1CI), (1CJ), (1CK) or (1CL) (modified by replacing a reference to a Singapore ship with a reference to a provisionally registered ship) on or after 19 February 2020, but not before that date.”.