No. S 26
Income Tax Act
(CHAPTER 134)
Income Tax (Exemption of Foreign Income)
Order 2015
In exercise of the powers conferred by section 13(12) of the Income Tax Act, the Minister for Finance hereby makes the following Order:
Citation
1.  This Order may be cited as the Income Tax (Exemption of Foreign Income) Order 2015.
Exemption
2.—(1)  Berger International Limited is hereby granted exemption from tax on the dividends received in Singapore on or after 17 November 2014 from Enterprise Paints Limited, Universal Paints Limited and Nirvana Investment Limited, which are incorporated in the Isle of Man.
(2)  The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 17 November 2014 addressed to the tax agent of Berger International Limited.
Made on 20 January 2015.
LIM SOO HOON
Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.
[MF(R)32.16.56 V70; AG/LLRD/SL/134/2010/4 Vol. 3]
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