Singapore legislation

Clause 38

of Income Tax (Amendment) Bill

Clause 38

Amendment of section 45A

Section 45A of the principal Act is amended —

(a)

by deleting “2018” in the following provisions and substituting in each case “2023”:Subsections (2)(b), (2A) and (2B)(a); and

(b)

by deleting the words “15th February 2007 to 31st March 2017” in subsection (2B)(b) and substituting the words “15 February 2007 to 31 December 2022”.