Singapore legislation
Clause 8
Clause 8
Amendment of section 13E
In section 13E of the principal Act —
(a)
in subsection (1)(g)(iii), delete sub‑paragraph (C) and substitute —“(C)owns a Singapore ship or a provisionally registered ship within the meaning of section 13A(16); or”;
(b)
in subsection (6), in the definition of “foreign ship”, after “a Singapore ship”, insert “, or (on or after the date on which the Income Tax (Amendment) Act 2022 is published in the Gazette) a provisionally registered ship,”; and
(c)
in subsection (6), in the definition of “special purpose company”, in paragraph (b), after “a Singapore ship”, insert “, or (on or after the date on which the Income Tax (Amendment) Act 2022 is published in the Gazette) a provisionally registered ship,”.