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Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation |  1999 RevEd
Exemption of income of non-resident arising from funds managed by Asian Currency Unit, etc.
13C.  There shall be exempt from tax such income as the Minister may by regulations prescribe of a person not resident in Singapore arising from —
(a)funds managed by any Asian Currency Unit of a financial institution or other fund manager approved in either case by the Minister or such other person as he may appoint;
(b)funds managed by a headquarters company approved under section 43E; and
(c)funds managed by a Finance and Treasury Centre approved under section 43G.
[20/91]
Informal Consolidation | Amended Act 24 of 2000
Exemption of income of non-resident arising from funds managed by Asian Currency Unit, etc.
13C.  There shall be exempt from tax such income as the Minister may by regulations prescribe of a person not resident in Singapore arising from —
(a)funds managed by any Asian Currency Unit of a financial institution or other fund manager approved in either case by the Minister or such other person as he may appoint;
(b)funds managed by a headquarters company approved under section 43E; and
(c)funds managed by a Finance and Treasury Centre approved under section 43G.
[20/91]