Income Tax Act |
Income Tax (Singapore — Mauritius) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) (Amendment) Order 2020 |
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Citation and commencement |
1. This Order is the Income Tax (Singapore — Mauritius) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) (Amendment) Order 2020 and is deemed to have come into operation on 1 February 2020. |
Amendment of Schedule |
2. Article 25A in paragraph 4 of the Schedule to the Income Tax (Singapore — Mauritius) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2020 (G.N. No. S 80/2020) is amended by deleting the words “sub‑paragraph (d)” in paragraph 12(b) and substituting the words “sub‑paragraph (c) or (d)”. |
Permanent Secretary, Ministry of Finance, Singapore. |
[R032.007.2629.V1; AG/LEGIS/SL/134/2020/1 Vol. 1] |