Singapore legislation

Clause 47

of Income Tax (Amendment) Bill

Clause 47

Miscellaneous amendments

The principal Act is amended by deleting the words “or 43S” in the following provisions and substituting in each case the words “, 43S, 43T or 43U”:Sections 13B(1), (2) and (8)(a), 13E(12)(b), 14C(6) (definition of “concessionary rate of tax”) and 37B(7) (definition of “higher rate of tax” or “lower rate of tax”).