Singapore legislation
Clause 8
Clause 8
Amendment of section 29
(1)
In the principal Act, in section 29, in the section heading, delete “system”.
(2)
In the principal Act, in section 29 (as amended by section 47 of the Income Tax (Amendment) Act 2022) —
(a)
in subsection (1)(a), delete “and” at the end;
(b)
in subsection (1), after paragraph (a), insert —“(aa)the electronic service by a person of a document or any information under section 17H(8)(b); and”; and
(c)
in subsections (3) and (4), after “under any relevant tax legislation”, insert “or section 17H(8)(b)”.