Income Tax Act |
Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment No. 3) Regulations 2021 |
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Citation and commencement |
1. These Regulations are the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment No. 3) Regulations 2021 and come into operation on 1 December 2021. |
Amendment of regulation 11 |
2. Regulation 11(2) of the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 (G.N. No. S 621/2016) is amended by deleting the full‑stop at the end of sub‑paragraph (k) and substituting a semi‑colon, and by inserting immediately thereafter the following sub‑paragraphs:
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Permanent Secretary, Ministry of Finance, Singapore. |
[MOF R045.003.0012.V23; AG/LEGIS/SL/134/2020/6 Vol. 1] |