Singapore legislation

Clause 18

Amendment of section 15

Section 15 of the principal Act is amended by inserting, immediately after subsection (2F), the following subsections:“(2G) Subsection (1)(b) and (c) does not apply to any expenditure that qualifies for deduction under section 14ZG.(2H) Subsection (1)(b) and (f) does not apply to any expenditure that qualifies for deduction under section 14ZH.”.

Read in full context — Income Tax (Amendment) Bill →