Singapore legislation

Clause 4

of Income Tax (Amendment) Bill

Clause 4

Amendment of section 13

Section 13 of the principal Act is amended —

(a)

by deleting the words “31 March 2021” in subsection (1)(zj)(ii)(B) and (iii)(B) and substituting in each case the words “31 December 2026”;

(b)

by deleting the words “1 April 2021” in subsection (1)(zj)(ii)(B) and (iii)(B) and substituting in each case the words “1 January 2027”;

(c)

by deleting the words “nor a permanent establishment in Singapore” in subsection (1)(zj)(iii); and

(d)

by deleting the words “an institution approved as an approved Fund Manager under section 43A and” in the definition of “financial institution” in subsection (16).

Clause 4 — Income Tax (Amendment) Bill | laws.sg