Clause 2

Section 2 of the Income Tax Ordinance (hereinafter in this Act referred to as “the Ordinance”) is hereby amended by deleting the definition of “accountant” appearing therein and substituting therefor the following: —“ “accountant” means a public accountant within the meaning of the Singapore Society of Accountants Ordinance, 1963 (Ord. 14 of 1963);”.