Clause 9
Amendment of section 13U
of Finance (Income Taxes) Bill
BillNot in forceProvision 8 of 72
Clause 9
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”.