Singapore Statutes Online - 53 - Income Tax (Amendment No. 2) Act 2007

1 Short title and commencement

2 Amendment of section 6

3 Amendment of section 10

4 Amendment of section 10D

5 Amendment of section 10E

6 Amendment of section 13

7 Repeal and re-enactment of section 13C and new section 13CA

8 Repeal of section 13M

9 Amendment of section 13Q

10 Repeal and re-enactment of section 13R

11 New sections 13U and 13V

12 Amendment of section 14

13 Amendment of section 15

14 Amendment of section 18

15 Amendment of section 19

16 Amendment of section 19A

17 Amendment of section 19B

18 Amendment of section 26A

19 Amendment of section 34A

20 Amendment of section 35

21 Amendment of section 37

22 Amendment of section 39

23 Amendment of section 42

24 Amendment of section 42A

25 Amendment of section 43

26 Amendment of section 43I

27 Amendment of section 43N

28 New sections 43Y and 43Z

29 Amendment of section 44

30 Amendment of section 44A

31 Amendment of section 45

32 Amendment of section 45A

33 Amendment of section 45G

34 New section 45GA

35 Amendment of section 46

36 Amendment of section 50

37 Amendment of section 63

38 Amendment of section 71

39 Amendment of section 94A

40 New section 107

41 Amendment of Fifth Schedule

42 Miscellaneous amendments

43 Consequential amendments to Economic Expansion Incentives (Relief from Income Tax) Act

Amendment of section 50

36. Section 50 (5) of the principal Act is amended by deleting the words “; but notwithstanding anything in paragraphs (a) and (b) a deduction shall be allowed of any amount by which the foreign tax in respect of the income exceeds the credit therefor” in the 8th to last lines of paragraph (c).