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Section 23: The SIC Development Co. Ltd

Income Tax Act

This section is inserted by Finance Act 2019, section 26.

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

23. The SIC Development Co. Ltd (ii) in Part II – (A) in Sub-part B, by adding the following new item – 9. 80 per cent of interest derived by a person from money lent through a Peer-to-Peer Lending platform operated under a licence issued by the Financial Services Commission under the Financial Services Act. 338 Acts 2019 (B) in Sub-part C – (I) by inserting, after item 10A, the following new item –

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