Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment) Notification 2013

Status:

Published in Subsidiary Legislation Supplement
on 07 May 2013

No. S 294

Income Tax Act

(CHAPTER 134)

Income Tax
(Exemption of Interest and
Other Payments for Economic and
Technological Development)
(Amendment) Notification 2013

In exercise of the powers conferred by section 13(4) of the Income Tax Act, the Minister for Finance hereby makes the following Notification:

Citation and commencement

1. This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (Amendment) Notification 2013 and shall be deemed to have come into operation on 1st January 2013.

Amendment of paragraph 2

2. Paragraph 2 of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2009 (G.N. No. S 410/2009) is amended by deleting the words “31st December 2013” in the definition of “specified period” and substituting the words “31st December 2012”.

Amendment of paragraph 3

3. Paragraph 3(1) of the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2009 is amended by inserting, immediately after the words “Bridgestone Finance Europe B.V.”, the words “on or before 31st December 2012,”.

Made this 30th day of April 2013.

LIM SOO HOON

Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.

[R032.019.2871.V16; AG/LLRD/SL/134/2010/5 Vol. 2]

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