Income Tax (Singapore — Sri Lanka) (Avoidance of Double Taxation Convention) Order 1980

Status:

Revised Edition
published on 25 Mar 1992

Income Tax Act

(Chapter 134, Section 49)

Income Tax (Singapore — Sri Lanka) (Avoidance of Double Taxation Convention) Order 1980

O 26

G.N. No. S 26/1980

REVISED EDITION 1990

(25th March 1992)

[1st February 1980]

WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the Government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under the Act and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax under the Act notwithstanding anything in any written law:

AND WHEREAS by a Convention dated the 29th day of May 1979, between the Government of the Republic of Singapore and the Government of the Democratic Socialist Republic of Sri Lanka, arrangements were made amongst other things for the avoidance of Double Taxation:

NOW, THEREFORE, it is hereby declared by the Minister for Finance —

(a)	that the arrangements specified in the Schedule to this Order have been made with the Government of the Democratic Socialist Republic of Sri Lanka; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

[G.N. Nos. S 26/80; S 78/80]

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