| Income Tax Act 1947 |
| Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) (Amendment) Rules 2024 |
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| Citation and commencement |
| 1. These Rules are the Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) (Amendment) Rules 2024 and come into operation on 12 April 2024. |
| Amendment of rule 2 |
| 2. In the Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021 (G.N. No. S 875/2021), in rule 2, in the definition of “approved container investment enterprise”, in paragraph (b), replace “(or a person appointed by the Minister)” with “(or an authorised body)”. |
Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/28 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act 1947). |