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Income Tax (Amendment) Bill/Clause 56

Singapore legislation

Clause 56

of Income Tax (Amendment) Bill

Clause 56

Miscellaneous amendments

The principal Act is amended by deleting the words “or 43Q” in the following provisions and substituting in each case the words “, 43Q, 43R or 43S”:Sections 13B(1), (2) and (8)(a), 13E(12)(b) and 37B(7) (definition of “higher rate of tax” or “lower rate of tax”).

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