Section 76 — Consequential amendments to Income Tax Act 1947

In the Income Tax Act 1947 —

(a)in section 13(1)(zx), delete “Workforce Singapore’s”;

(b)in section 14O(6), replace the definition of “accredited” with —“ “accredited”, in relation to a course, means accredited —

(a)by the Singapore Workforce Development Agency before 4 October 2016;

(b)by the SkillsFuture Singapore Agency on or after 4 October 2016 and before the date of commencement of section 73 of the Skills and Workforce Development Agency Act 2026; or

(c)by the Skills and Workforce Development Agency;”; (c) in section 14ZG(5), in the definition of “eligible course”, in paragraph (a), after “SkillsFuture Singapore Agency”, insert “or the Skills and Workforce Development Agency”;

(d)in section 14ZG(5), in the definition of “qualifying training expenditure”, after “SkillsFuture Singapore Agency”, insert “or the Skills and Workforce Development Agency”;

(e)in section 14ZG(5), after the definition of “qualifying training expenditure”, insert —“ “Skills and Workforce Development Agency” means the Skills and Workforce Development Agency established by section 3 of the Skills and Workforce Development Agency Act 2026;”;

(f)in section 14ZG(5), replace the definition of “SkillsFuture Singapore Agency” with —“ “SkillsFuture Singapore Agency” means the SkillsFuture Singapore Agency established by section 3 of the SkillsFuture Singapore Agency Act 2016 before the date of repeal of that Act.”; and

(g)in section 14ZG(6), replace “or a statutory board (including the SkillsFuture Singapore Agency)” with “, the SkillsFuture Singapore Agency, the Skills and Workforce Development Agency or any other statutory board”.