Singapore legislation

Clause 6

of Income Tax (Amendment) Bill

Clause 6

Amendment of section 10E

Section 10E of the principal Act is amended by inserting, immediately after subsection (1A), the following subsection:“(1B) Where the investment mentioned in subsection (1) is an immovable property, that subsection only applies if the company or trustee of the property trust —

(a)

is the legal owner of the investment; or

(b)

otherwise has a proprietary interest in the investment (including a lease or an easement) and would receive consideration if the proprietary interest is disposed of or transferred, whether in whole or in part.”.