Singapore legislation
Clause 1
Clause 1
Short title and commencement
This Act is the Income Tax (Amendment) Act 2022.(2) Section 10 is deemed to have come into operation on 19 February 2019.(3) Section 17 is deemed to have come into operation on 1 November 2021.(4) Section 44(3) comes into operation on 1 January 2023.(5) Sections 2, 4, 5, 34, 35, 36, 37, 38, 46(a), (b), (d) to (r) and (t), 47, 48(a), (b), (c), (f), (g) and (h) and 49(2) and (3) come into operation on a date that the Minister appoints by notification in the Gazette.
(1)
This Act is the Income Tax (Amendment) Act 2022.
(2)
Section 10 is deemed to have come into operation on 19 February 2019.
(3)
Section 17 is deemed to have come into operation on 1 November 2021.
(4)
Section 44(3) comes into operation on 1 January 2023.
(5)
Sections 2, 4, 5, 34, 35, 36, 37, 38, 46(a), (b), (d) to (r) and (t), 47, 48(a), (b), (c), (f), (g) and (h) and 49(2) and (3) come into operation on a date that the Minister appoints by notification in the Gazette.