| Income Tax Act |
| Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) (Amendment) Order 2021 |
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| Citation and commencement |
| 1. This Order is the Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) (Amendment) Order 2021 and is deemed to have come into operation on 30 June 2021. |
| Amendment of Schedule |
| 2. Paragraph 2 of the Schedule to the Income Tax (Singapore — Denmark) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2019 (G.N. No. S 895/2019) is amended by deleting paragraph 12 of Article 25A. |
Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/1 Vol. 11] |