24. Remission of tax

(1)

There shall be remitted the tax payable for the year of assessment 2000 by an individual or Hindu joint family resident in Singapore a sum equal to the aggregate of —

(a)

5% of the tax payable for that year of assessment ; and (b)an amount not exceeding $500 as determined by the Comptroller.

(2)

The remission under subsection (1)(a) shall be given before the remission under subsection (1)(b).

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