Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) (Amendment) Order 2023

Status:

Published in Subsidiary Legislation Supplement
on 01 Feb 2023

No. S 37

Income Tax Act 1947

Income Tax
(Exemption of Foreign Income of
Approved Shipping Investment Enterprise)
(Amendment) Order 2023

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 Shipping Investment Enterprise) (Amendment) Order 2023 and is deemed to have come into operation on 12 December 2018.

New paragraph 10

2. In the Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017 (G.N. No. S 352/2017), after paragraph 9, insert —

“Cessation of effect

10. Paragraphs 5, 7 and 8 cease to have any effect starting on 12 December 2018.”.

Made on 28 January 2023.

LAI WEI LIN

Second Permanent Secretary,
Ministry of Finance,
Singapore.

[R032.012.2340.V1; AG/LEGIS/SL/134/2020/62 Vol. 1]

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