Finance (Income Taxes) Bill · cl 3

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cl 3Amendment of section 10

(1)

In the ITA, in section 10(4)(a) —

(a)

after “within the meaning of section 13A”, insert “, by an approved international shipping enterprise within the meaning of section 13E,”; and

(b)

replace “or 13P” with “, 13E or 13P”.

(2)

The amendments in subsection (1) apply for the year of assessment 2027 and each subsequent year of assessment.