Singapore legislation

Clause 13

of Income Tax (Amendment) Bill

Clause 13

Amendment of section 40

Section 40 of the principal Act is amended —

(a)

by deleting the words “Part B” in the proviso to subsection (1) and substituting the words “Part C”; and

(b)

by deleting the words “and 50” in the first line of subsection (4)(b) and substituting the words “, 50 and 50A”.