No. S 293
Income Tax Act
Income Tax
(Exemption of Foreign Income)
(No. 2) Order 2014
In exercise of the powers conferred by section 13(12) of the Income Tax Act, the Minister for Finance hereby makes the following Order:
1.  This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 2) Order 2014.
2.—(1)  Sembcorp Utilities Pte Ltd is hereby granted exemption from tax on the dividends received in Singapore on 12th December 2011 from SCU Mauritius Pte Ltd, a company located in Mauritius.
(2)  The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 15th January 2014 addressed to Sembcorp Utilities Pte Ltd.
Made this 14th day of April 2014.
Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
[R32.16.56.Vol. 66; AG/LLRD/SL/134/2010/4 Vol. 3]