| Income Tax Act 1947 |
| Income Tax (Finance Lease of Container — Section 13(4) Exemption) (Amendment) Notification 2022 |
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| Citation |
| 1. This Notification is the Income Tax (Finance Lease of Container — Section 13(4) Exemption) (Amendment) Notification 2022. |
| Amendment of paragraphs 3 and 4 |
| 2. The Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020 (G.N. No. S 790/2020) is amended by deleting the words “31 December 2023” in paragraphs 3(1) and 4(1) and substituting in each case the words “31 December 2028”. |
Permanent Secretary, Ministry of Finance, Singapore. |
| [R032.012.2340.V1; AG/LEGIS/SL/134/2020/12 Vol. 2] |