Singapore legislation

Clause 20

Amendment of section 37AA

In the principal Act, in section 37AA —

(a)

in the section heading, after “section 13O”, insert “, limited partnership approved under section 13OA”;

(b)

in subsection (2), after paragraph (a), insert —“(aa)a limited partnership registered under the Limited Partnerships Act 2008 and approved under section 13OA (called in this section a section 13OA limited partnership);”;

(c)

in subsection (8), after “section 13O company”, insert “, section 13OA limited partnership”;

(d)

in subsection (9), after “the section 13O company”, insert “, the section 13OA limited partnership”;

(e)

in subsection (12), replace “Section 37(3C)” with “Section 37(2), (3C)”; and

(f)

in subsection (13)(a), after “a section 13O company”, insert “, a section 13OA limited partnership”.

Read in full context — Income Tax (Amendment) Bill →