Income Tax Act |
Income Tax (Amalgamation of Companies) (Amendment) Regulations 2020 |
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Citation and commencement |
1. These Regulations are the Income Tax (Amalgamation of Companies) (Amendment) Regulations 2020 and are deemed to have come into operation on 12 November 2018. |
Amendment of regulation 5A |
2. Regulation 5A(5) of the Income Tax (Amalgamation of Companies) Regulations 2011 (G.N. No. S 154/2011) is amended by deleting the words “or SFRS for Small Entities” and substituting the words “, SFRS for Small Entities, FRS 109 or SFRS(I) 9 (as the case may be)”. |
Permanent Secretary, Ministry of Finance, Singapore. |
[R032.001.2695.V1; AG/LEGIS/SL/134/2020/4 Vol. 1] |