Clause 7
Amendment of section 46A
of Economic Expansion Incentives (Relief from Income Tax) (Amendment) Bill
BillNot in forceProvision 7 of 9
Clause 7
Section 46A (1) of the principal Act is amended by inserting, immediately after the words “factory building (excluding land) in Singapore” in the definition of “fixed capital expenditure”, the words “, on the acquisition of any know-how or patent rights,”.