Income Tax Act |
Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2021 |
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Citation and commencement |
1. These Regulations are the Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2021 and come into operation on 1 July 2021. |
Amendment of regulation 2 |
2. Regulation 2 of the Income Tax (Exemption of Income of Foreign Trusts) Regulations (Rg 24) is amended by deleting paragraphs (a) and (b) of the definition of “specified income”. |
Amendment of Schedule |
3. Parts A and B of the Schedule to the Income Tax (Exemption of Income of Foreign Trusts) Regulations are deleted. |
Permanent Secretary, Ministry of Finance, Singapore. |
[R032.018.2183.V21; R032.019.2886.V1; AG/LEGIS/SL/134/2020/41 Vol. 1] |