Singapore legislation
Clause 24
Clause 24
Amendment of section 34CA
In the ITA, in section 34CA —
(a)
in subsection (1)(c), after “after date A”, insert “(or such other period as may be allowed under subsection (1A))”;
(b)
after subsection (1), insert —“(1A) The Minister or Comptroller may, in a particular case, extend the period of 12 months before or after date A that date B must fall.”; and
(c)
in subsection (3)(d), after “prescribed date”, insert “or such later date as the Minister or Comptroller may allow in a particular case”.