Singapore Statutes Online - 34 - Income Tax (Amendment) Act 2008

1 Short title and commencement

2 Amendment of section 2

3 Amendment of section 10

4 Amendment of section 10C

5 Amendment of section 10L

6 Amendment of section 13

7 Amendment of section 13A

8 Amendment of section 13CA

9 Amendment of section 13F

10 Amendment of section 13H

11 Amendment of section 13J

12 Amendment of section 13L

13 New section 13M

14 Amendment of section 13N

15 Amendment of section 13P

16 Amendment of section 13R

17 Amendment of section 13S

18 New section 13W

19 Amendment of section 14

20 Amendment of section 14D

21 New section 14DA

22 Amendment of section 14E

23 Amendment of section 14P

24 New section 14Q

25 Amendment of section 15

26 Amendment of section 19

27 Amendment of section 19A

28 Amendment of section 19B

29 Amendment of section 20

30 Amendment of section 36

31 Amendment of section 37

32 Amendment of section 37C

33 Amendment of section 37E

34 New sections 37G and 37H

35 Amendment of section 39

36 Amendment of section 40

37 Amendment of section 42

38 Amendment of section 42A

39 Amendment of section 43

40 Amendment of section 43A

41 Amendment of section 43N

42 New sections 43ZA to 43ZD

43 Amendment of section 45

44 Amendment of section 45A

45 Amendment of section 50A

46 Amendment of section 57

47 Amendment of section 62

48 Amendment of section 72

49 Amendment of section 76

50 Amendment of section 93A

51 Amendment of section 95

52 Amendment of section 96

53 Amendment of section 100

54 Deletion and substitution of Fifth Schedule

55 Miscellaneous amendments

56 Remission of tax for year of assessment 2008

57 Consequential and related amendments to Economic Expansion Incentives (Relief from Income Tax) Act

Amendment of section 45A

44. Section 45A of the principal Act is amended —

(a)

by deleting the words “31st December 2008” in subsections (2)(b), (2A) and (2B)(a) and substituting in each case the words “31st December 2013”; and

(b)

by deleting the words “31st December 2008” in subsection (2B)(b) and substituting the words “31st December 2011”.