Income Tax (Industrial Building or Structure) (Amendment) Rules 1998

Status:

Published in Subsidiary Legislation Supplement
on 19 Jun 1998

No. S 338

Income Tax Act

(Chapter 134)

Income Tax (Industrial Building or Structure) (Amendment) Rules 1998

In exercise of the powers conferred by sections 7 and 18(1)(l) of the Income Tax Act, the Minister for Finance hereby makes the following Rules:

Citation and commencement

1.—(1) These Rules may be cited as the Income Tax (Industrial Building or Structure) (Amendment) Rules 1998.

(2) Rule 2(a) shall be deemed to have come into operation on 25th December 1989.

(3) Rule 2(b) shall have effect for the year of assessment 1997 and subsequent years of assessment.

(4) Rule 2(c) shall be deemed to have come into operation on 1st April 1992.

Amendment of Schedule

2. The Schedule to the Income Tax (Industrial Building or Structure) Rules (R 5) is amended —

(a)

by inserting, immediately after item 6, the following item:

“7.	Services and activities which relate to the organisation or management of exhibitions and conferences.”;

(b)

by inserting, immediately after item 7, the following item:

“8.	Warehousing provided by the owner of the building or structure as part of his business of providing logistic services or activities.”; and

(c)

by inserting, immediately after item 8, the following item:

“9.	Postal services provided by a public postal licensee under the Telecommunication Authority of Singapore Act (Cap. 323).”.

[G.N. No. S 480/93]

Made this 15th day of June 1998.

NGIAM TONG DOW

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R)32.18.025 Vol. 6 T1; AG/LEG/SL/134/97/5 Vol. 1]

(To be presented to Parliament under section 7(2) of the Income Tax Act).

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