Income Tax (Industrial Building or Structure) Rules 1991

Status:

Published in Subsidiary Legislation Supplement
on 20 Sep 1991

No. S 406

Income Tax Act

(Chapter 134)

Income Tax (Industrial Building or Structure) Rules 1991

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:

1. These Rules may be cited as the Income Tax (Industrial Building or Structure) Rules 1991 and shall have effect for the year of assessment 1988 and subsequent years of assessment.

2. The purposes for which a building or structure is in use as specified in the Schedule are prescribed for the purposes of section 18(1)(l) of the Act.

Made this 16th day of September 1991.

NGIAM TONG DOW

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF (R) R32.18.07 Vol. 5; AG/SL/56/89/5]

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