| Income Tax Act |
| Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2021 |
|
| Citation and commencement |
| 1. These Regulations are the Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2021 and come into operation on 1 July 2021. |
| Amendment of regulation 2 |
| 2. Regulation 2 of the Income Tax (Exemption of Income of Foreign Trusts) Regulations (Rg 24) is amended by deleting paragraphs (a) and (b) of the definition of “specified income”. |
| Amendment of Schedule |
| 3. Parts A and B of the Schedule to the Income Tax (Exemption of Income of Foreign Trusts) Regulations are deleted. |
Permanent Secretary, Ministry of Finance, Singapore. |
| [R032.018.2183.V21; R032.019.2886.V1; AG/LEGIS/SL/134/2020/41 Vol. 1] |