| Income Tax Act |
| Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) (Amendment) Regulations 2021 |
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| Citation and commencement |
| 1. These Regulations are the Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) (Amendment) Regulations 2021 and come into operation on 16 November 2021. |
| Amendment of regulation 4 |
| Amendment of regulation 5 |
3. Regulation 5 of the Income Tax (International Tax Compliance Agreements) (Country-By-Country Reporting) Regulations 2018 is amended by deleting paragraph (6) and substituting the following paragraphs:
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Permanent Secretary, Ministry of Finance, Singapore. |
| [R032.007.2628.V5; AG/LEGIS/SL/134/2020/5 Vol. 1] |