On 20/05/2013,
you requested for the version in force on 20/05/2013
incorporating all amendments published on or before 20/05/2013.
The closest version currently available is that of 16/12/2008.
32. Section 37C of the principal Act is amended —
(a)
by deleting the word “and” at the end of subsection (15)(c);
(b)
by deleting the full-stop at the end of paragraph (d) of subsection (15) and substituting the word “; and”, and by inserting immediately thereafter the following paragraphs:
“(e)
any company, in respect of qualifying deductions under subsection (14)(b) relating to any loss arising from any unutilised deduction under section 14Q; and
(f)
any qualifying start-up company, in respect of qualifying deductions under subsection (14)(b) relating to any loss incurred by the company for which any cash grant is given under section 37H.”;
(c)
by inserting, immediately after the words “deducting any” in the definition of “assessable income” in subsection (19), the words “deduction allowed under section 37G and”; and
(d)
by inserting, immediately after the definition of ordinary share
“ “qualifying start-up company” has the same meaning as in section 37H;”.