Income Tax Act |
Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) (Amendment) Regulations 2010 |
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Citation and commencement |
1. These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) (Amendment) Regulations 2010 and shall be deemed to have come into operation on 1st April 2008. |
Amendment of regulation 2 |
2. Regulation 2 of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations (Rg 26) (referred to in these Regulations as the principal Regulations) is amended —
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New regulation 4C |
Amendment of regulation 5 |
4. Regulation 5 of the principal Regulations is amended —
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New regulation 5A |
5. The principal Regulations are amended by inserting, immediately after regulation 5, the following regulation:
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Amendment of regulation 6 |
6. Regulation 6 of the principal Regulations is amended —
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New regulation 6A |
7. The principal Regulations are amended by inserting, immediately after regulation 6, the following regulation:
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Amendment of regulation 7 |
8. Regulation 7(1) of the principal Regulations is amended by deleting the words “Notwithstanding regulation 5” and substituting the words “Notwithstanding regulations 5 and 5A”. |
Amendment of regulation 8 |
9. Regulation 8 of the principal Regulations is amended —
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Permanent Secretary, Ministry of Finance, Singapore. |
[R32.18.2925.V8; AG/LLRD/SL/134/2010/11 Vol. 1] |
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