Singapore legislation

Clause 62

of Income Tax (Amendment) Bill

Clause 62

Repeal of obsolete provisions

The principal Act is amended —

(a)

by deleting the words “or 14L” in section 14B(10);

(b)

by repealing section 14F;

(c)

by repealing section 14L;

(d)

by deleting “, 14F” in section 15(2);

(e)

by repealing section 40;

(f)

by deleting subsection (3) of section 40A;

(g)

by deleting subsection (4) of section 40B;

(h)

by deleting subsection (4) of section 40C;

(i)

by deleting subsection (5) of section 40D;

(j)

by deleting the words “Subject to section 40, there shall be” in section 43(1) and substituting the words “There is to be”;

(k)

by deleting sub-paragraph (i) of section 43N(1)(aa);

(l)

by inserting the word “and” at the end of section 43N(1)(ac);

(m)

by deleting the semi-colon at the end of section 43N(1)(ad) and substituting a full-stop;

(n)

by deleting paragraphs (b) and (c) of section 43N(1);

(o)

by deleting sub-paragraph (i) of section 43N(2)(b);

(p)

by deleting paragraph (a) of subsection 43N(3);

(q)

by deleting paragraph (a) of section 45A(2);

(r)

by deleting the words “except in such manner as is provided by section 40” in section 53(1);

(s)

by deleting the words “, or section 44(19) in force immediately before 1st January 2014,” in section 100(2);

(t)

by deleting “, 14F” in section 107(11);

(u)

by deleting “40(2),” in the Schedule reference of the Second Schedule; and

(v)

by deleting Part C of the Second Schedule.

Read in full context — Income Tax (Amendment) Bill →