On 21/05/2013,
you requested for the version in force on 21/05/2013
incorporating all amendments published on or before 21/05/2013.
The closest version currently available is that of 16/12/2008.
7. Section 13A of the principal Act is amended —
(a)
by inserting, immediately after subsection (1A), the following subsection:
“(1B) For the year of assessment 2009 and subsequent years of assessment, the income of a shipping enterprise referred to in this section shall include income derived from foreign exchange and risk management activities which are carried out in connection with and incidental to the operation by the shipping enterprise of Singapore ships.”; and
(b)
by inserting, immediately after the words “a statement” in subsection (4), the words “(to be included in a notice of any assessment served on the shipping enterprise under section 76)”.