§ 86 — Related amendments to Inland Revenue Authority of Singapore Act 1992

86. In the Inland Revenue Authority of Singapore Act 1992 —(a)

in the Third Schedule, after item 10, insert —“11.

Multinational Enterprise (Minimum Tax) Act 2024.”; and

(b)

in the Fourth Schedule, in item 1, replace “and Part 9 of the Casino Control Act 2006” with “, Part 9 of the Casino Control Act 2006, and the Multinational Enterprise (Minimum Tax) Act 2024”.