Singapore legislation

Clause 6

of Income Tax (Amendment) Bill

Clause 6

Amendment of section 10

In section 10 of the principal Act —

(a)

in subsection (4)(b), after “foreign ship” (wherever it appears), insert “or provisionally registered ship”; and

(b)

in subsection (5), delete the definition of “Singapore ship” and substitute —“ “Singapore ship” and “provisionally registered ship” have the meanings given by section 13A(16).”.

Clause 6 — Income Tax (Amendment) Bill | laws.sg