Singapore legislation

Clause 31

of Income Tax (Amendment) Bill

Clause 31

Amendment of section 43ZA

Section 43ZA of the principal Act is amended —

(a)

by deleting “2016” in subsections (3) and (4)(b) and substituting in each case “2021”;

(b)

by inserting, immediately after the words “or 23” in subsection (6)(a) and (b), the words “(other than allowances made to the lessee under regulations made under section 10D)”; and

(c)

by deleting subsection (8).