Singapore legislation

Clause 86

of Multinational Enterprise (Minimum Tax) Bill

Clause 86

Related amendments to Inland Revenue Authority of Singapore Act 1992

In the Inland Revenue Authority of Singapore Act 1992 —

(a)

in the Third Schedule, after item 10, insert —“11.Multinational Enterprise (Minimum Tax) Act 2024.”; and

(b)

in the Fourth Schedule, in item 1, replace “and Part 9 of the Casino Control Act 2006” with “, Part 9 of the Casino Control Act 2006, and the Multinational Enterprise (Minimum Tax) Act 2024”.

Clause 86 — Multinational Enterprise (Minimum Tax) Bill