Singapore legislation

Clause 15

Amendment of section 96

Section 96 of the principal Act is hereby amended —

(a)

by deleting the words “of not less than six months and” appearing in the twenty-fourth and twenty-fifth lines of subsection (1) thereof; and

(b)

by deleting the full-stop appearing at the end of subsection (1) thereof and substituting therefor a colon and by inserting immediately thereafter the following proviso: —“Provided that where an individual has been convicted for three or more offences under this section the imprisonment he shall be liable to shall not be less than six months.”.

Read in full context — Income Tax (Amendment) Bill →