Income Tax Act |
Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life 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 Life Insurers) Regulations (Rg 28) (referred to in these Regulations as the principal Regulations) is amended —
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New regulation 3B |
Amendment of regulation 4 |
4. Regulation 4 of the principal Regulations is amended —
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New regulation 4A |
5. The principal Regulations are amended by inserting, immediately after regulation 4, the following regulation:
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Amendment of regulation 5 |
6. Regulation 5 of the principal Regulations is amended —
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New regulation 5C |
7. The principal Regulations are amended by inserting, immediately after regulation 5B, the following regulation:
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Amendment of regulation 6 |
9. Regulation 6 of the principal Regulations is amended —
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Amendment of regulation 7 |
10. Regulation 7(1) of the principal Regulations is amended by inserting, immediately after the words “regulation 4(1)(a) and (b)(i)”, the words “or by an approved takaful insurer for any year of assessment taxable at the rate of 5% in accordance with regulation 4A(1)(a) and (b)(i)”. [G.N. No. S 81/2009] |
Permanent Secretary, Ministry of Finance, Singapore. |
[R32.18.2925.V8; AG/LLRD/SL/134/2010/9 Vol. 1] |
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