| Income Tax Act |
| Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) (Amendment) Regulations 2020 |
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| Citation and commencement |
| 1. These Regulations are the Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) (Amendment) Regulations 2020 and are deemed to have come into operation on 12 November 2018. |
| Amendment of regulation 2 |
2. Regulation 2 of the Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations (Rg 4) (called in these Regulations the principal Regulations) is amended —
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| Amendment of regulation 5 |
| 3. Regulation 5(5A) of the principal Regulations is amended by inserting, immediately after “FRS 39” in sub‑paragraph (c), the words “, FRS 109 or SFRS(I) 9, as the case may be”. |
| Amendment of regulation 6 |
| 4. Regulation 6(5) of the principal Regulations is amended by inserting, immediately after “FRS 39” in sub‑paragraph (b), the words “, FRS 109 or SFRS(I) 9, as the case may be”. |
Permanent Secretary, Ministry of Finance, Singapore. |
| [R032.001.2695.V1; AG/LEGIS/SL/134/2020/2 Vol. 1] |