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Updated 14 Oct 2026, 09:20

Laws
Income Tax (Amendment) Bill
cl 55

DraftAs enactedCurrent version · As enacted

Contents

Income Tax (Amendment) Bill

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46 clauses earlier

47Amendment of section 43ZD
48Amendment of section 43ZE
49New section 43ZF
50Amendment of section 45
51Amendment of section 45A
52New section 45AA
53Amendment of section 50B
54New section 50C
55Amendment of section 51
56Amendment of section 76
57Amendment of section 79
58Amendment of section 80
59Amendment of section 81
60Amendment of section 82
61New sections 92A and 92B
62Amendment of heading to Part XXA
63Amendment of section 105A
64Repeal and re-enactment of section 105B
65New section 105BA
66Amendment of section 105C
67Amendment of section 105D
68Amendment of Second Schedule
69Miscellaneous amendments
70Remission of tax for year of assessment 2011
71Consequential amendment to Economic Expansion Incentives (Relief from Income Tax) Act

Income Tax (Amendment) Bill · As enacted

55. Amendment of section 51

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Official textFrom Singapore Statutes Online, unchanged

Section 51 of the principal Act is amended by deleting subsection (2).

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Income Tax (Amendment) Bill · cl 55

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Singapore Statutes Online · Income Tax (Amendment) Bill, As enacted. Reader record updated on 2 Oct 2026.

Singapore legislation is Government copyright, used with the permission of the Attorney-General’s Chambers. Check Singapore Statutes Online for the latest version.

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Updated 14 Oct 2026, 09:20