On 20/06/2013,
you requested for the version in force on 20/06/2013
incorporating all amendments published on or before 20/06/2013.
The closest version currently available is that of 14/05/2010.
5. The Comptroller shall determine —
(a)
the income chargeable to tax at the concessionary rate of tax under regulations 3 and 4 having regard to such expenses, donations and allowances under section 19, 19A, 20, 21, 22 or 23 of the Act as are, in his opinion, to be deducted in ascertaining such income; and
(b)
the manner and extent to which any losses incurred by a company which is a futures member of the Singapore Exchange and arising from relevant transactions may be deducted under section 37 of the Act.