Singapore legislation

Clause 49

of Income Tax (Amendment) Bill

Clause 49

Amendment of section 43ZA

Section 43ZA of the principal Act is amended —

(a)

by deleting the words “1st April 2008 and 31st May 2021” in subsection (3) and substituting the words “1 April 2008 and 31 December 2026”; and

(b)

by deleting the words “1st March 2011 and 31st May 2021” in subsection (4)(b) and substituting the words “1 March 2011 and 31 December 2026”.

Clause 49 — Income Tax (Amendment) Bill | laws.sg