Income Tax Act |
Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) (Amendment) Regulations 2020 |
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Citation and commencement |
1. These Regulations are the Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) (Amendment) Regulations 2020 and are deemed to have come into operation on 11 April 2016. |
Amendment of regulation 2 |
2. Regulation 2 of the Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government‑Owned Entities) Regulations 2012 (G.N. No. S 50/2012) is amended by deleting the word “Non‑residents” and substituting the words “Prescribed Persons”. |
Permanent Secretary, Ministry of Finance, Singapore. |
[R032.018.2928.V5; AG/LEGIS/SL/134/2015/62 Vol. 1] |