Singapore legislation

Clause 41

of Income Tax (Amendment) Bill

Clause 41

Amendment of section 37L

Section 37L of the principal Act is amended —

(a)

by deleting the words “1st April 2010 to 31st March 2020” in subsection (1) and substituting the words “1 April 2010 to 31 December 2025”;

(b)

by deleting the words “17th February 2012 to 31st March 2020” in subsection (1A)(b) and substituting the words “17 February 2012 to 31 December 2025”;

(c)

by deleting the words “31 March 2020” in subsection (4A)(a), (b) and (c) and substituting in each case the words “31 December 2025”; and

(d)

by deleting the words “on or after 17th February 2012” in subsection (19A) and substituting the words “during the period from 17 February 2012 to 31 March 2020 (both dates inclusive)”.

Clause 41 — Income Tax (Amendment) Bill | laws.sg