Singapore legislation
Clause 11
Clause 11
Amendment of Fifth Schedule
(1)
In the Income Tax Act 1947, in the Fifth Schedule, in paragraph 7, replace sub‑paragraph (aa) with —“(aa)“stillborn child” has the meaning given by section 42A(12C); and”.
(2)
Subsection (1) has effect for the year of assessment 2025 and subsequent years of assessment.