| Income Tax Act 1947 |
| Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) (Amendment) Rules 2022 |
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| Citation and commencement |
| 1. These Rules are the Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) (Amendment) Rules 2022 and come into operation on 3 June 2022. |
| Amendment of rule 2 |
2. In rule 2 of the Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 (G.N. No. S 159/2022) —
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Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/58 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act 1947). |