| Income Tax Act |
| Income Tax (Maximum Relief Amount for Payments to Retirement Account and Special Account) (Amendment) Rules 2021 |
|
| Citation and commencement |
| 1. These Rules are the Income Tax (Maximum Relief Amount for Payments to Retirement Account and Special Account) (Amendment) Rules 2021 and come into operation on 1 January 2022. |
| Amendment of rule 3 |
| 2. Rule 3 of the Income Tax (Maximum Relief Amount for Payments to Retirement Account and Special Account) Rules 2018 (G.N. No. S 577/2018) is amended by inserting, immediately after the words “subsequent year of assessment” in paragraphs (1) and (2), the words “up to and including the year of assessment 2022”. |
Permanent Secretary, Ministry of Finance, Singapore. |
| [MOF.R032.018.3043 V.1; AG/LEGIS/SL/134/2020/52 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act). |