No. S 314
Income Tax Act
(Chapter 134)
Income Tax (Exemption of Foreign Income) (No. 3) Order 1996
In exercise of the powers conferred by section 13(10) 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. 3) Order 1996.
2.  The companies set out in the Schedule are hereby granted exemption from tax on the dividends received in Singapore by the companies from approved investments in countries outside Singapore, subject to the terms and conditions specified in the letters of approval addressed to the companies, respectively.

Made this 9th day of July 1996.

Permanent Secretary,
Ministry of Finance,
[MF(R) R32.16.057 Pt. 1 Vol. 32; AG/SL/10/95 (E)]