Income Tax Act |
Income Tax (Land Intensification Allowance) (Amendment) Regulations 2014 |
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Citation and commencement |
1. These Regulations may be cited as the Income Tax (Land Intensification Allowance) (Amendment) Regulations 2014 and shall be deemed to have come into operation on 22nd February 2014. |
Amendment of regulation 2 |
Amendment of Schedule |
3. The Schedule to the Income Tax (Land Intensification Allowance) Regulations 2012 is amended by inserting, immediately after item 14, the following item:
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Savings and transitional provision |
4.—(1) Notwithstanding regulation 2, regulation 2(1) of the Income Tax (Land Intensification Allowance) Regulations 2012 in force immediately before 22nd February 2014 shall continue to apply to the following applications made under section 18C(1) of the Act:
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Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
[MF(R) R032.018.2968 V.23; AG/LLRD/SL/134/2010/18 Vol. 1] |