Income Tax Act 1947 |
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment No. 3) Notification 2022 |
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Citation and commencement |
Amendment of paragraph 3 |
2. In paragraph 3(1) of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2012 (G.N. No. S 581/2012) (called in this Notification the principal Notification) —
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Amendment of paragraph 5 |
3. In paragraph 5 of the principal Notification —
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Amendment of paragraph 6 |
4. In paragraph 6(1) of the principal Notification, replace “neither resident in Singapore nor a permanent establishment in Singapore” with “not resident in Singapore and does not have a permanent establishment in Singapore”. |
Amendment of paragraph 7 |
5. In paragraph 7(1) of the principal Notification, replace “neither resident in Singapore nor a permanent establishment in Singapore” with “not resident in Singapore and does not have a permanent establishment in Singapore”. |
Amendment of paragraph 8 |
6. In paragraph 8(1) of the principal Notification, replace “neither resident in Singapore nor a permanent establishment in Singapore” with “not resident in Singapore and does not have a permanent establishment in Singapore”. |
Amendment of paragraph 9 |
7. In paragraph 9 of the principal Notification, replace “neither resident in Singapore nor a permanent establishment in Singapore” with “not resident in Singapore and does not have a permanent establishment in Singapore”. |
Replacement of references relating to Act because of 2020 Revised Edition |
8. In the principal Notification, replace the words specified in the first column of the following table with the words specified opposite them in the second column of the table:
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Second Permanent Secretary, Ministry of Finance, Singapore. |
[AG/LEGIS/SL/134/2020/14 Vol. 2] |