On 24/05/2013,
you requested for the version in force on 24/05/2013
incorporating all amendments published on or before 24/05/2013.
The closest version currently available is that of 16/09/1994.
3. Section 10 (4) of the principal Act is amended by deleting paragraph (a) and substituting the following paragraph:
“(a)
a Singapore ship which is owned by a shipping enterprise whose income is exempt from tax under section 13A at the time the balancing charge falls to be made in respect of the Singapore ship; or”.