| Income Tax Act |
| Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment No. 2) Regulations 2021 |
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| Citation and commencement |
| 1. These Regulations are the Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) (Amendment No. 2) Regulations 2021 and come into operation on 16 November 2021. |
| Amendment of regulation 13 |
| Amendment of regulation 14 |
3. Regulation 14 of the principal Regulations is amended by deleting paragraph (8) and substituting the following paragraph:
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| Amendment of regulation 16 |
4. Regulation 16 of the principal Regulations is amended by inserting, immediately after paragraph (7), the following paragraph:
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Permanent Secretary, Ministry of Finance, Singapore. |
| [R045.003.0012.V23; AG/LEGIS/SL/134/2020/6 Vol. 1] |