Division 1 — Income Tax Act
Consequential amendments to Income Tax Act
55.  Section 19(5) of the Income Tax Act (Cap. 134, 2014 Ed.) is amended —
(a)by deleting sub‑paragraph (i) of paragraph (a) and substituting the following sub‑paragraph:
(i)a person that is not an individual and that holds a street‑hail service licence granted (on renewal or otherwise) or deemed granted under the Point‑to‑Point Passenger Transport Industry Act 2019 (called in this paragraph a street‑hail service licence);”; and
(b)by deleting the words “a taxi service operator licence” in sub‑paragraph (a)(ii) and substituting the words “a street‑hail service licence”.