| Income Tax Act 1947 |
| Income Tax (Exemption of Income of Locally Administered Trust) (Amendment) Regulations 2022 |
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| Citation and commencement |
| 1. These Regulations are the Income Tax (Exemption of Income of Locally Administered Trust) (Amendment) Regulations 2022 and come into operation on 6 December 2022. |
| Amendment of regulation 2 |
| 2. In regulation 2(1) of the Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007 (G.N. No. S 693/2007), in the definition of “holding company”, delete paragraph (a). |
| Amendment of regulation 5 |
| 3. In regulation 5 of the Income Tax (Exemption of Income of Locally Administered Trust) Regulations 2007, replace “or such person as he may appoint” with “or an authorised body”. |
Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/51 Vol. 1] |