Income Tax Act |
Income Tax (Concessionary Rate of Tax for Approved Commodity Derivatives Trading Companies) Regulations 2005 |
|
Citation |
1. These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Commodity Derivatives Trading Companies) Regulations 2005. |
Definitions |
2. In these Regulations —
|
Approved commodity derivatives trading company |
Concessionary rate of tax |
4.—(1) Tax shall be payable at the rate of 5% for each year of assessment upon the income derived by an approved standard commodity derivatives trading company on or after 27th February 2004, or by an approved enhanced commodity derivatives trading company on or after 18th February 2005, from —
|
Determination of income chargeable to tax |
5. For the purposes of regulation 4, the Comptroller shall determine —
|
Permanent Secretary, Ministry of Finance, Singapore. |
[MF(R) 32.18.2919 V 2; AG/LEG/SL/134/2005/11 Vol. 1] |
Current Acts and Subsidiary Legislation | |
Current Acts | |
Current Subsidiary Legislation | |
All Collections | |
Acts Supplement | |
Bills Supplement | |
Subsidiary Legislation Supplement | |
Revised Editions of Acts | |
Revised Editions of Subsidiary Legislation |