No. S 518
Income Tax Act
(CHAPTER 134)
Income Tax
(Concessionary Rate of Tax for
Approved Offshore Composite Insurers)
(Amendment No. 2) Regulations 2013
In exercise of the powers conferred by section 43C of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:
Citation and application
1.—(1)  These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) (Amendment No. 2) Regulations 2013.
(2)  Regulation 2 shall have effect for the year of assessment 2013 and subsequent years of assessment.
Amendment of regulation 9
2.  Regulation 9(1) of the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations (Rg 27) is amended by deleting the words “expenses, capital allowances and donations” in sub-paragraph (a) and substituting the words “expenses and capital allowances”.
[G.N. Nos. S 659/2004; S 80/2009; S 224/2009;
S 747/2010; S 102/2011; S 212/2013]
Made this 31st day of July 2013.
LIM SOO HOON
Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.
[MF/R032.18.2989.V4; AG/LLRD/SL/134/2010/10 Vol. 2]