| Income Tax Act |
| Income Tax (Land Intensification Allowance) (Amendment) Regulations 2012 |
|
| Citation and commencement |
| 1. These Regulations may be cited as the Income Tax (Land Intensification Allowance) (Amendment) Regulations 2012 and shall be deemed to have come into operation on 23rd February 2010. |
| Amendment of regulation 2 |
| 2. Regulation 2(1) of the Income Tax (Land Intensification Allowance) Regulations 2012 (G.N. No. S 28/2012) is amended by deleting the words “more than 80%” in sub-paragraph (b) and substituting the words “at least 80%”. |
Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
| [MOF R32.018.2968. V12; AG/LLRD/SL/134/2010/18 Vol. 1] |