Singapore legislation

Clause 37

of Income Tax (Amendment) Bill

Clause 37

Amendment of section 43W

Section 43W(4A) of the principal Act is amended —

(a)

by inserting, immediately after the words “the Minister” wherever they appear, the words “or authorised body”; and

(b)

by deleting the words “as he thinks fit” and substituting the words “as the Minister or authorised body thinks fit”.