Singapore legislation

Clause 12

of Income Tax (Amendment) Bill

Clause 12

Amendment of section 18

Section 18(1) of the principal Act is amended —

(a)

by inserting, immediately after the word “activities” in paragraph (i), the words “for any manufacturing trade or business”;

(b)

by deleting the word “or” at the end of paragraph (j); and

(c)

by deleting the comma at the end of paragraph (k) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph“(l)for prescribed purposes and where such building or structure has been approved by the Minister or such other person as he may appoint,”.

Clause 12 — Income Tax (Amendment) Bill | laws.sg