Singapore Statutes Online - 29 - Income Tax (Amendment) Act 2010

1 Short title and commencement

2 Amendment of section 2

3 Amendment of section 13

4 Amendment of section 13A

5 Amendment of section 13C

6 Amendment of section 13F

7 Amendment of section 13S

8 Amendment of section 13V

9 Amendment of section 13X

10 New section 13Y

11 Amendment of section 14

12 Amendment of section 14A

13 Amendment of section 14D

14 Amendment of section 14DA

15 Amendment of section 14E

16 Amendment of section 14I

17 New sections 14R, 14S and 14T

18 Amendment of section 15

19 Amendment of section 16

20 Amendment of section 17

21 Amendment of section 18

22 New sections 18B and 18C

23 Amendment of section 19

24 Amendment of section 19A

25 Amendment of section 19B

26 Amendment of section 24

27 Amendment of section 34C

28 Amendment of section 37

29 Amendment of section 37G

30 Amendment of section 37H

31 New section 37I

32 New section 37J

33 New section 37K

34 New section 37L

35 Amendment of section 39

36 Amendment of section 40A

37 Amendment of section 43

38 Amendment of section 43C

39 Amendment of section 43D

40 Amendment of section 43K

41 Amendment of section 43N

42 Amendment of section 43P

43 Amendment of section 43Q

44 Amendment of section 43W

45 Amendment of section 43ZA

46 Amendment of section 43ZB

47 New section 43ZE

48 Amendment of section 45G

49 Amendment of section 45GA

50 Amendment of section 92

51 Amendment of section 101

52 Amendment of section 104

53 Amendment of Fifth Schedule

54 Miscellaneous amendments

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

56 Savings and transitional provision

Amendment of section 13V

8. Section 13V of the principal Act is amended by inserting, immediately after subsection (2), the following subsection:

“(2A) No approval under this section shall be granted to any law practice which is approved on or after 1st April 2010 as a development and expansion company under Part IIIB of the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86) in respect of international services that qualify for zero-rating under section 21(3) of the Goods and Services Tax Act (Cap. 117A).”.