Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022

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Published in Subsidiary Legislation Supplement
on 26 Jul 2022

No. S 609

Income Tax Act 1947

Income Tax
(Meaning of “Prescribed Property” in
Section 13X(6)) Rules 2022

In exercise of the powers conferred by section 7(1) of the Income Tax Act 1947, the Minister for Finance makes the following Rules:

Citation and commencement

1. These Rules are the Income Tax (Meaning of “Prescribed Property” in Section 13X(6)) Rules 2022 and are deemed to have come into operation on 16 November 2021.

Meaning of “prescribed property”

2. For the purposes of section 13X(5A) of the Act, “prescribed property” is any non-residential property.

Made on 22 July 2022.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[H001.090.3030.V1; AG/LEGIS/SL/134/2020/67 Vol. 1]

(To be presented to Parliament under section 7(2) of the Income Tax Act 1947).

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