Income Tax Act |
Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 |
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Citation and commencement |
1. These Rules are the Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 and come into operation on 8 December 2021. |
Revocation |
2. The Income Tax (Machinery and Plant Depreciation Rates) Rules (R 1) are revoked. |
Permanent Secretary, Ministry of Finance, Singapore. |
[R032.018.0043.V12; AG/LEGIS/SL/134/2020/40 Vol. 1] |
(To be presented to Parliament under section 7(2) of the Income Tax Act). |