No. S 633
Income Tax Act
Income Tax
(Exemption of Foreign Income) (No. 14)
Order 2017
In exercise of the powers conferred by section 13(12) of the Income Tax Act, the Minister for Finance makes the following Order:
1.  This Order is the Income Tax (Exemption of Foreign Income) (No. 14) Order 2017.
2.—(1)  Dividends received in Singapore by Keystone Holdings (Global) Pte. Ltd. (a company incorporated in Singapore) on or after 4 September 2017 from the following companies which are incorporated in Ireland, are exempt from tax:
(a)Keystone 3 Limited;
(b)Keystone 4 Limited.
(2)  The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 4 September 2017 addressed to the tax agent of Keystone Holdings (Global) Pte. Ltd.
Made on 31 October 2017.
Permanent Secretary,
Ministry of Finance,
[R032.016.0056.V76; AG/LEGIS/SL/134/2015/8 Vol. 3]