Clause 19
Amendment of section 19
of Income Tax (Amendment) Bill
BillNot in forceProvision 19 of 53
Clause 19
Section 19(4) of the principal Act is amended by deleting paragraph (b) and substituting the following paragraph:“(b)was acquired in the basis period for the year of assessment 2013 or any preceding year of assessment, and is registered outside Singapore and used exclusively outside Singapore.”.