Singapore legislation
Clause 42
Clause 42
Amendment of section 37M
Section 37M of the principal Act is amended —
(a)
by inserting, immediately after the words “section 37B” in subsections (1)(ii) and (v)(B) and (2)(a), the words “(in force immediately before the date of commencement of section 37 of the Income Tax (Amendment) Act 2020)”; and
(b)
by inserting, immediately after the words “section 37B(3)” in subsection (2)(e), the words “(in force immediately before the date of commencement of section 37 of the Income Tax (Amendment) Act 2020)”.