Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) (Amendment) Order 2024

Status:

Published in Subsidiary Legislation Supplement
on 12 Apr 2024

No. S 304

Income Tax Act 1947

Income Tax
(Exemption of Foreign Income of
Approved International Shipping Enterprises)
(Amendment) Order 2024

In exercise of the powers conferred by section 13(12) of the Income Tax Act 1947, the Minister for Finance makes the following Order:

Citation and commencement

1. This Order is the Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) (Amendment) Order 2024 and comes into operation on 12 April 2024.

Amendment of paragraph 2

2. In the Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018 (G.N. No. S 128/2018), in paragraph 2(2), in the definition of “approved”, replace “a person appointed by the Minister” with “an authorised body”.

[G.N. No. S 306/2022]

Made on 28 March 2024.

LAI WEI LIN

Second Permanent Secretary,
Ministry of Finance,
Singapore.

[AG/LEGIS/SL/134/2020/10 Vol. 1]

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