| Income Tax Act 1947 |
| Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) (Amendment No. 2) Regulations 2023 |
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| Citation and commencement |
| 1. These Regulations are the Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) (Amendment No. 2) Regulations 2023 and come into operation on 28 April 2023. |
| Amendment of regulation 5 |
| 2. In the Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 (G.N. No. S 608/2017), in regulation 5(3)(a)(ii), after “1970”, insert “or the Financial Services and Markets Act 2022”. |
| Amendment of regulation 7 |
| 3. In the Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017, in regulation 7(5)(a)(ii), after “1970”, insert “or the Financial Services and Markets Act 2022”. |
Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/24 Vol. 1] |