Singapore legislation
Clause 2
Clause 2
Amendment of section 2
In section 2(1) of the Income Tax Act 1947 (called in this Act the principal Act) —
(a)
delete the definition of “authentication code”; and
(b)
delete the definition of “electronic service” and substitute —“ “electronic service” means the system established under section 29 of the Inland Revenue Authority of Singapore Act 1992;”.