| Income Tax Act 1947 |
| Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) (Amendment) Regulations 2023 |
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| Citation and commencement |
| Amendment of regulation 2 |
| 2. In the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 (G.N. No. S 4/2020), in regulation 2(1), in the definition of “FRS 39”, replace “Accounting Standards Council” with “Accounting Standards Committee”. |
| Miscellaneous amendments |
3. In the Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020 —
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Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/79 Vol. 1] |