No. S 259
Income Tax Act
(Chapter 134)
Income Tax (Computer Gifts — Educational, Research and Other Institutions) Rules 1999
In exercise of the powers conferred by section 7 of the Income Tax Act, the Minister for Finance hereby makes the following Rules:
Citation and commencement
1.  These Rules may be cited as the Income Tax (Computer Gifts – Educational, Research and other Institutions) Rules 1999 and shall have effect for the year of assessment 1999 and subsequent years of assessment.
Education, research and other institutions
2.  The educational, research or other institutions specified in the Schedule are hereby prescribed for the purposes of section 37(2)(d) of the Act.
3.  The Income Tax (Computer Gifts – Educational and Research Institutions) Rules (R 3) are revoked.
Made this 2nd day of June 1999.
Permanent Secretary,
Ministry of Finance,
[MF(R) R32.9.15; AG/LEG/SL/134/97/4 Vol. 1]
(To be presented to Parliament under section 7(2) of the Income Tax Act).