| Income Tax Act 1947 |
| Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) (Amendment) Order 2024 |
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| 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”. |
Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/10 Vol. 1] |