Singapore legislation

Clause 22

of Income Tax (Amendment) Bill

Clause 22

Miscellaneous amendments

The principal Act is amended —

(a)

by deleting the words “section 43A” in sections 13E(11)(b), 37B(7) (definition of “concessionary income”) and 44(17)(f)(ii) and substituting in each case the words “section 13H, 43A”; and

(b)

by deleting the words “or 43M” in the following provisions and substituting in each case the words “, 43M, 43N or 43O”:Sections 13B(1), (2) and (8)(a), 13E(11)(b), 37B(7) (definition of “concessionary income”) and 44(17)(f)(ii).