Income Tax Act |
Income Tax (Prescribed Islamic Financing Arrangements) (Amendment) Regulations 2013 |
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Citation and commencement |
1. These Regulations may be cited as the Income Tax (Prescribed Islamic Financing Arrangements) (Amendment) Regulations 2013 and shall come into operation on 28th November 2013. |
Amendment of regulation 2 |
2. Regulation 2 of the Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009 (G.N. No. S 474/2009) is amended by inserting, immediately after the words “section 13(16) of the Act” in paragraph (a) of the definition of “bank”, the words “in Singapore”. [G.N. Nos. S 318/2011; S 330/2012] |
Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
[R032.018.2925.V21; AG/LLRD/SL/134/2010/16 Vol. 1] |