Income Tax Act |
Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) (Amendment) Regulations 2013 |
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Citation and application |
Amendment of regulation 5B |
2. Regulation 5B(1) of the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations (Rg 28) is amended by deleting the words “expenses, capital allowances and donations” in sub‑paragraph (a) and substituting the words “expenses and capital allowances”. |
Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
[MF/R032.18.2989.V4; AG/LLRD/SL/134/2010/9 Vol. 1] |