Income Tax Act
(Chapter 134, Sections 7 and 13(1)(p))
Income Tax (Exemption of Income of Sicom) Rules
R 11
G.N. No. S 52/1998

REVISED EDITION 2000
(31st January 2000)
[6th February 1998]
Citation
1.  These Rules may be cited as the Income Tax (Exemption of Income of SICOM) Rules.
Definitions
2.  In these Rules —
“commodity” has the same meaning as in the Commodity Futures Act (Cap. 48A);
“SICOM” means the Singapore Commodity Exchange Limited.
Exemption of income of SICOM
3.  The income of SICOM derived during the period from 27th May 1997 to 26th May 2002 as specified in the Schedule is exempt from tax.