Singapore legislation

Clause 12

of Income Tax (Amendment) Bill

Clause 12

Amendment of section 14C

In the principal Act, in section 14C —

(a)

in subsection (1)(aa) and (c), replace “2025” with “2028”;

(b)

in subsection (4)(a), after “section 37G”, insert “or 37R”; and

(c)

in subsection (5), in the definition of “specified amount”, after “section 37G”, insert “or 37R”.