Income Tax Act |
Income Tax (Exemption of Income of Approved Securitisation Company) (Amendment) Regulations 2020 |
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Citation and commencement |
1. These Regulations are the Income Tax (Exemption of Income of Approved Securitisation Company) (Amendment) Regulations 2020 and come into operation on 24 February 2020. |
Amendment of regulation 2 |
2. Regulation 2 of the Income Tax (Exemption of Income of Approved Securitisation Company) Regulations 2008 (G.N. No. S 96/2008) is amended by deleting the full‑stop at the end of the definitions of “qualifying debt securities” and “related party” and substituting a semi‑colon, and by inserting immediately thereafter the following definition:
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Amendment of regulation 3 |
3. Regulation 3 of the Income Tax (Exemption of Income of Approved Securitisation Company) Regulations 2008 is amended by deleting paragraph (a) and substituting the following paragraph:
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Permanent Secretary, Ministry of Finance, Singapore. |
[R32/09/.871/v 19; AG/LEGIS/SL/134/2015/67 Vol. 1] |