On 18/05/2013,
you requested for the version in force on 18/05/2013
incorporating all amendments published on or before 18/05/2013.
The closest version currently available is that of 12/02/2007.
PART I
AMENDMENTS TO WRITTEN LAWS RELATING TO RECORD-KEEPING
2. The Charities Act (Cap. 37, 1995 Ed.) is amended —
(a)
by deleting the words “7 years” in section 12(3) and (4) and substituting in each case the words “5 years”; and
(b)
by deleting the words “7 years” in section 13(4) and substituting the words “5 years”.
3. Section 67(1) of the Income Tax Act (Cap. 134, 2004 Ed.) is amended by deleting the words “7 years” in paragraph (a) and substituting the words “5 years”.
4. The provisions of the Acts specified in the first column of the Schedule are amended in the manner set out in the second column thereof.
5.
—(1) The amendment made to each Act by each item in the Schedule in respect of record-keeping shall apply in relation to any book, document or record required to be kept or retained under the relevant provision as specified in that item, whether the obligation to keep or retain such book, document or record first arises before, on or after the date of commencement of the amendment.
(2) Subsection (1) shall not apply in relation to any book, document or record if the period for which it is to be kept or retained under the relevant provision in force immediately before the date of commencement of the amendment made to that provision by the Schedule has expired by that date.