| Income Tax Act |
(Chapter 134, Sections 7 and 13(1)(z))
| Income Tax (Exemption of Income of Simex) Rules |
| R 7 |
| REVISED EDITION 1992 |
| (18th September 1992) |
| [18th September 1992] |
| Citation |
| 1. These Rules may be cited as the Income Tax (Exemption of Income of SIMEX) Rules. |
| Exemption of income of SIMEX |
| 2. The income of SIMEX derived during the period from 1st January 1984 to 31st December 1998 as specified in the Schedule is exempt from tax. [S 487, wef 18/09/1998] [S 392/93 wef 01/10/1993] |
| Definition |
| 3. In these Rules, “SIMEX” refers to the Singapore International Monetary Exchange Limited. |