No. S 565
Income Tax Act
(Chapter 134)
Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008
In exercise of the powers conferred by section 43Z of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008 and shall be deemed to have come into operation on 1st March 2007.
Definitions
2.  In these Regulations —
“approved aircraft investment manager” means an aircraft investment manager approved under section 43Z of the Act;
“approved aircraft leasing company” means an aircraft leasing company approved under section 43Y of the Act.
Prescribed activities
3.  For the purposes of section 43Z(1)( b) of the Act, the prescribed services or activities shall be the services or activities specified in the Schedule and which are carried out by an approved aircraft investment manager.

Made this 30th day of October 2008.

TEO MING KIAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF(R) 32.18.14 Pt2 V8; AG/LEG/SL/134/2005/41 Vol. 1]
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