Singapore legislation
Clause 2
Clause 2
Amendment of section 6
Section 6(4) of the Income Tax Act (referred to in this Act as the principal Act) is amended —
(a)
by deleting the words “of such facts as may be necessary”;
(b)
by inserting, immediately before the words “to enable” in paragraph (a), the words “of such facts as may be necessary”; and
(c)
by deleting paragraph (b) and substituting the following paragraph:“(b)of any information for the purpose of discharging an obligation of Singapore under an arrangement between the government of that country and the Government of Singapore that has effect under section 49 or 105BA;”.