Income Tax Act |
Income Tax (Prescribed Islamic Financing Arrangements) (Amendment) Regulations 2012 |
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Citation and commencement |
1. These Regulations may be cited as the Income Tax (Prescribed Islamic Financing Arrangements) (Amendment) Regulations 2012 and shall be deemed to have come into operation on 7th May 2009. |
Amendment of regulation 2 |
2. Regulation 2 of the Income Tax (Prescribed Islamic Financing Arrangements) Regulations 2009 (G.N. No. S 474/2009) (referred to in these Regulations as the principal Regulations) is amended by deleting the full-stop at the end of the definition of “Islamic mortgage based on the Ijara Wa Igtina concept” and substituting a semi-colon, and by inserting immediately thereafter the following definition:
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Amendment of regulation 3 |
3. Regulation 3 of the principal Regulations is amended —
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Amendment of regulation 4 |
4. Regulation 4 of the principal Regulations is amended by deleting the full-stop at the end of paragraph (c) and substituting a semi-colon, and by inserting immediately thereafter the following paragraph:
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Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
[MF(R) R32.18.2925.V13; AG/LLRD/SL/134/2010/16 Vol. 1] |