Singapore legislation

Clause 49

of Income Tax (Amendment) Bill

Clause 49

Amendment of section 101

Section 101(2) of the principal Act is amended —

(a)

by inserting, immediately after “45(5),”, the words “50(11A) (including that provision as applied by section 50A(4) or 50C(6)),”; and

(b)

by deleting the words “and 96A” and substituting the words “, 96A, and section 50(11B) in Part 3 of the Third Schedule (including that provision as applied by section 50A(4) or 50C(6) in Part 3 of the Third Schedule)”.