Singapore legislation

Clause 9

of Finance (Income Taxes) Bill

Clause 9

Amendment of section 13U

In the ITA, in section 13U(5), in the definition of “eligible SPV”, in paragraph (d), replace “or an approved foreign government‑owned entity” with “, an approved foreign government‑owned entity, a prescribed international organisation or an approved international organisation”.

Clause 9 — Finance (Income Taxes) Bill | laws.sg