In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Economic Expansion Incentives (Relief from Income Tax) Act 1967 · 2020 Revised Edition · Part 4 · Development and Expansion Incentive
27. Deduction of losses
Feedback & supportThe Minister may, in relation to development and expansion companies, by regulations provide for —
(a)
the manner in which expenses, capital allowances and donations allowable under the Income Tax Act 1947 are to be deducted; and
(b)
the deduction of capital allowances, losses and donations otherwise than in accordance with sections 23 and 37 of the Income Tax Act 1947.[19O