Singapore legislation

Clause 1

Short title

This Act may be cited as the Income Tax (Amendment) Act 1991.(2) Section 17(a) and (c) shall be deemed to have come into operation on 1st January 1990.(3) Sections 3(b), 4, 5, 8, 10, 11(a), 13(a), 15, 16 and 18(a) shall have effect for the year of assessment 1991 and subsequent years of assessment.

(1)

This Act may be cited as the Income Tax (Amendment) Act 1991.

(2)

Section 17(a) and (c) shall be deemed to have come into operation on 1st January 1990.

(3)

Sections 3(b), 4, 5, 8, 10, 11(a), 13(a), 15, 16 and 18(a) shall have effect for the year of assessment 1991 and subsequent years of assessment.

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