| Income Tax Act |
| Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) (Amendment No. 2) Regulations 2021 |
|
| Citation and commencement |
| 1. These Regulations are the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) (Amendment No. 2) Regulations 2021 and come into operation on 8 November 2021. |
| Amendment of regulation 3 |
| Deletion and substitution of regulation 4 |
3. Regulation 4 of the Income Tax (Concessionary Rate of Tax for Approved Qualifying Companies) Regulations 2013 is deleted and the following regulation substituted therefor:
[G.N. Nos. S 236/2017; S 480/2021] |
Permanent Secretary, Ministry of Finance, Singapore. |
| [R.32.018.0035 Vol. 44; AG/LEGIS/SL/134/2020/11 Vol. 1] |