Singapore Government
Link to AGC Website About | Contact Info | Feedback | Site Map | Help
Home | Search | Browse | Results | My Preferences
 
Contents

Long Title

Enacting Formula

 
Slider
Left Corner
Amendment Annotation off
Previous | Next Print   Permalink
On 26/05/2013, you requested for the version in force on 26/05/2013 incorporating all amendments published on or before 26/05/2013. The closest version currently available is that of 26/11/2010.
Short title and commencement
1.
—(1)  This Act may be cited as the Income Tax (Amendment) Act 2010.
(2)  Section 18(a) shall be deemed to have come into operation on 1st January 2004.
(3)  Section 5 shall be deemed to have come into operation on 1st September 2007.
(4)  Section 28(b) shall be deemed to have come into operation on 1st January 2010.
(5)  Sections 4(a), (c) and (d), 6, 36 and 49 shall be deemed to have come into operation on 22nd February 2010.
(6)  Sections 19 to 22, 26, 27, 54(a), (b), (c), (e), (f) and (g) and 55(a), (b) and (c) shall be deemed to have come into operation on 23rd February 2010.
(7)  Sections 28(d) and 33 shall be deemed to have come into operation on 1st March 2010.
(8)  Sections 8, 10, 34, 38(a) and (b), 47, 54(d) and 55(d) shall be deemed to have come into operation on 1st April 2010.
(9)  Section 42 shall be deemed to have come into operation on 21st May 2010.
(10)  Section 9 shall be deemed to have come into operation on 7th July 2010.
(11)  Sections 28(a) and (c) and 43 shall come into operation on 1st January 2011.
(12)  Sections 7(b) and (c), 44(b), 45(b) and 46(b) shall come into operation on 1st March 2011.
(13)  Sections 14(g), (h) and (i) and 29(d) shall have effect for the year of assessment 2009 and subsequent years of assessment.
(14)  Sections 2(b), 35(a) to (g) and (j) to (q) and 53 shall have effect for the year of assessment 2010 and subsequent years of assessment.
(15)  Sections 12, 13(b) and (c), 14(b) to (f), 15(b), 16, 17, 18(b), 24(a), (b), (d), (e) and (g), 25(a) to (g) and (i) to (l), 29(c), 31, 35(r), (s) and (t) and 55(e) shall have effect for the year of assessment 2011 and subsequent years of assessment.