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 10/08/2001.
32.
—(1) There shall be remitted the tax payable for the year of assessment 2001 by an individual or a Hindu joint family resident in Singapore a sum equal to the aggregate of —
(a)
10% of the tax payable for that year of assessment; and
(b)
an amount not exceeding $500 as determined by the Comptroller.
(2) The remission under subsection (1)(a) shall be given before the remission under subsection (1)(b).