

On 22/05/2013,
you requested for the version in force on 22/05/2013
incorporating all amendments published on or before 22/05/2013.
The closest version currently available is that of 31/12/2009.

28. Section 37 of the principal Act is amended —
(a)
by inserting, immediately after subsection (3), the following subsection:
“(3A) For the purpose of subsection (3), in relation to any donation made during the period from 1st January 2009 to 31st December 2009 (both dates inclusive), any reference to “twice the value” or “twice the amount” in subsection (3)(b) to (f) shall be read as references to 2.5 times the value or 2.5 times the amount, as the case may be.”; and
(b)
by deleting the words “section 37E” in subsection (6) and substituting the words “section 37E(1) or any of the 3 immediate preceding years of assessment under section 37E(1A), as the case may be”.



