Clause 86
Related amendments to Inland Revenue Authority of Singapore Act 1992
of Multinational Enterprise (Minimum Tax) Bill
BillNot in forceProvision 86 of 88
Clause 86
In the Inland Revenue Authority of Singapore Act 1992 —
(a)
in the Third Schedule, after item 10, insert —“11.Multinational Enterprise (Minimum Tax) Act 2024.”; and
(b)
in the Fourth Schedule, in item 1, replace “and Part 9 of the Casino Control Act 2006” with “, Part 9 of the Casino Control Act 2006, and the Multinational Enterprise (Minimum Tax) Act 2024”.