| Income Tax Act |
| Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2013 |
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| Citation and commencement |
| Amendment of regulation 4A |
| 2. Regulation 4A(1) of the Income Tax (Qualifying Debt Securities) Regulations (Rg 35) is amended by deleting the words “expenses, capital allowances and donations” in sub-paragraph (a) and substituting the words “expenses and capital allowances”. |
Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
| [MF/R032.18.2989.V4; AG/LLRD/SL/134/2010/50 Vol. 1] |