Income Tax Act |
Income Tax (Exemption of Income from Syndicated Offshore Facilities) (Amendment) Regulations 2020 |
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Citation and commencement |
1. These Regulations are the Income Tax (Exemption of Income from Syndicated Offshore Facilities) (Amendment) Regulations 2020 and are deemed to have come into operation on 12 November 2018. |
Amendment of regulation 2 |
2. Regulation 2 of the Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003 (G.N. No. S 183/2003) (called in these Regulations the principal Regulations) is amended —
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Amendment of regulation 6 |
3. Regulation 6(5A) of the principal Regulations is amended by inserting, immediately after “FRS 39” in sub‑paragraph (c), the words “, FRS 109 or SFRS(I) 9, as the case may be”. |
Amendment of regulation 7 |
4. Regulation 7(5) of the principal Regulations is amended by inserting, immediately after “FRS 39” in sub‑paragraph (b), the words “, FRS 109 or SFRS(I) 9, as the case may be”. |
Permanent Secretary, Ministry of Finance, Singapore. |
[R032.001.2695.V1; AG/LEGIS/SL/134/2020/3 Vol. 1] |