Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2018

Status:

Published in Subsidiary Legislation Supplement
on 27 Dec 2018

No. S 868

Income Tax Act

(CHAPTER 134)

Income Tax (Concessionary Rate of Tax or
Exemption for Income Derived from
Debt Securities) (Amendment)
Regulations 2018

In exercise of the powers conferred by section 43N(1) of the Income Tax Act, the Minister for Finance makes the following Regulations:

Citation and commencement

1. These Regulations are the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) (Amendment) Regulations 2018 and come into operation on 27 December 2018.

Amendment of regulation 3

2. Regulation 3 of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations (Rg 32) (called in these Regulations the principal Regulations) is amended by deleting “2018” in paragraphs (aa), (ab)(ii), (ac) and (ad) and substituting in each case “2023”.

Amendment of regulation 4

3. Regulation 4 of the principal Regulations is amended by deleting “2018” in paragraph (b) and substituting “2023”.

Amendment of regulation 7

4. Regulation 7 of the principal Regulations is amended by deleting “2018” in paragraphs (1), (1A), (1B) and (1C) and substituting in each case “2023”.

[G.N. Nos. S 214/2001; S 349/2005; S 51/2006; S 98/2007; S 398/2008; S 267/2009; S 520/2013; S 239/2016]

Made on 24 December 2018.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[R32.19.2871.V20; AG/LEGIS/SL/134/2015/56 Vol. 1]

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