Income Tax Act |
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2018 |
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Citation and commencement |
1. These Regulations are the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2018 and come into operation on 27 December 2018. |
Amendment of regulation 3 |
2. Regulation 3 of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations (Rg 32) (called in these Regulations the principal Regulations) is amended by deleting “2018” in paragraphs (aa), (ab)(ii), (ac) and (ad) and substituting in each case “2023”. |
Amendment of regulation 4 |
3. Regulation 4 of the principal Regulations is amended by deleting “2018” in paragraph (b) and substituting “2023”. |
Amendment of regulation 7 |
4. Regulation 7 of the principal Regulations is amended by deleting “2018” in paragraphs (1), (1A), (1B) and (1C) and substituting in each case “2023”. |
Permanent Secretary, Ministry of Finance, Singapore. |
[R32.19.2871.V20; AG/LEGIS/SL/134/2015/56 Vol. 1] |