| Income Tax Act |
| Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2018 |
|
| Citation and commencement |
| 1. These Regulations are the Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2018 and come into operation on 27 December 2018. |
| Amendment of regulation 3 |
| 2. Regulation 3(1) of the Income Tax (Qualifying Debt Securities) Regulations (Rg 35) (called in these Regulations the principal Regulations) is amended by deleting “2018” in sub‑paragraph (a)(ii) and substituting “2023”. |
| Amendment of regulation 3A |
| 3. Regulation 3A(1) of the principal Regulations is amended by deleting “2018” in sub‑paragraph (a)(ii)(B) and (iii)(B) and substituting in each case “2023”. |
| Amendment of regulation 3B |
| 4. Regulation 3B(1) of the principal Regulations is amended by deleting “2018” in sub‑paragraphs (a)(ii) and (iii) and (b) and substituting in each case “2023”. |
| Amendment of regulation 3C |
| 5. Regulation 3C(1) of the principal Regulations is amended by deleting “2018” in sub‑paragraphs (a)(ii) and (iii) and (b) and substituting in each case “2023”. |
| Amendment of regulation 4 |
| 6. Regulation 4 of the principal Regulations is amended by deleting “2018” in paragraphs (1)(ba), (c), (d) and (f) and (1A)(aa), (b), (c) and (e) and substituting in each case “2023”. |
| Amendment of regulation 5 |
| 7. Regulation 5(2) of the principal Regulations is amended by deleting “2018” in sub‑paragraphs (a) and (b) and substituting in each case “2023”. |
Permanent Secretary, Ministry of Finance, Singapore. |
| [R32.19.2871.V20; AG/LEGIS/SL/134/2015/55 Vol. 1] |