No. S 248
Income Tax Act
(Chapter 134)
Income Tax (Unilateral Tax Credits) (Amendment) Regulations 1998
In exercise of the powers conferred by section 50A of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Income Tax (Unilateral Tax Credits) (Amendment) Regulations 1998 and shall have effect for the year of assessment 1998 and subsequent years of assessment.
Amendment of First Schedule
2.  The First Schedule to the Income Tax (Unilateral Tax Credits) Regulations (Rg 5) is amended by inserting, immediately after item (2), the following item:
(2A)
Hong Kong Special Administration Region of the People's Republic of China.
”.
[G.N. Nos. S205/93; S246/95]

Made this 9th day of April 1998.

NGIAM TONG DOW
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF(R) R32.18.042; AG/LEG/SL/134/97/6 Vol.1]