32. Section 42 of the principal Act is amended —
by deleting subsection (1) and substituting the following subsection:
“(1) Subject to subsection (2), there shall be levied and paid for each year of assessment upon the chargeable income of every person (other than a body of persons, a company, a person not resident in Singapore, a trustee who is not the trustee of an incapacitated person, or an executor) tax in accordance with the rates specified in Part A of the Second Schedule in respect of the chargeable income of an individual or a Hindu joint family.”; and
by deleting subsections (4) to (8).