Stamp Duties Act |
Stamp Duties (Container Investment Enterprise) (Remission) (Amendment) Rules 2015 |
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Citation and commencement |
1. These Rules may be cited as the Stamp Duties (Container Investment Enterprise) (Remission) (Amendment) Rules 2015 and are deemed to have come into operation on 24 February 2015. |
Amendment of rule 2 |
2. Rule 2 of the Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 (G.N. No. S 98/2014) is amended by deleting the words “, but does not include a company that is established solely to lease any container under the circumstances provided for in the regulations made under section 10D(1) of the Income Tax Act” in the definition of “special purpose company”. |
Amendment of rule 3 |
3. Rule 3 of the Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 is amended —
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Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
[MOF(R)032.018.2974.V16; AG/LEGIS/SL/312/2015/3 Vol. 1] |