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Enacting Formula

 
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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 26/11/2010.
Amendment of section 43N
41.  Section 43N of the principal Act is amended —
(a)
by inserting, immediately after subsection (2), the following subsection:
“(2A)  Subsection (1) shall not apply to income from qualifying debt securities derived by a financial sector incentive (standard tier) company.”; and
(b)
by inserting, immediately after the definition of “debt securities” in subsection (4), the following definition:
“ “financial sector incentive (standard tier) company” means a financial sector incentive company within the meaning of section 43Q(3), being one that has been approved by the Minister or such person as he may appoint as a financial sector incentive (standard tier) company;”.