Singapore legislation

Clause 24

Amendment of section 24

Section 24 of the principal Act is amended —

(a)

by deleting the word “special” in subsection (3)(c); and

(b)

by inserting, immediately after subsection (3), the following subsection:“(3A) In subsection (3), “Indefeasible Right of Use” has the meaning given by section 19D(1).”.

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