No. S 267
Income Tax Act
(Chapter 134)
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2009
In exercise of the powers conferred by section 43N 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 (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2009 and shall be deemed to have come into operation on 1st January 2009.
Amendment of regulation 3
2.  Regulation 3 of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations (Rg 32) (referred to in these Regulations as the principal Regulations) is amended by deleting “2008” in paragraphs (aa), (ab)(ii), (ac) and (ad) and substituting in each case “2013”.
Amendment of regulation 4
3.  Regulation 4 of the principal Regulations is amended by deleting the words “27th February 2008” in paragraph (b) and substituting the words “31st December 2013”.
Amendment of regulation 7
4.  Regulation 7 of the principal Regulations is amended by deleting “2008” in paragraphs (1), (1A), (1B) and (1C) and substituting in each case “2013”.
[G.N. Nos. S 214/2001; S349/2005; S 51/2006; S 98/2007; S 398/2008]

Made this 2nd day of June 2009.

TEO MING KIAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF R32.19.2871.V10; AG/LEG/SL/134/2005/1 Vol. 1]