No. S 932
Income Tax Act
(CHAPTER 134)
Income Tax
(Machinery and Plant Depreciation Rates)
(Revocation) Rules 2021
In exercise of the powers conferred by section 7 of the Income Tax Act, the Minister for Finance makes the following Rules:
Citation and commencement
1.  These Rules are the Income Tax (Machinery and Plant Depreciation Rates) (Revocation) Rules 2021 and come into operation on 8 December 2021.
Revocation
2.  The Income Tax (Machinery and Plant Depreciation Rates) Rules (R 1) are revoked.
Made on 3 December 2021.
TAN CHING YEE
Permanent Secretary,
Ministry of Finance,
Singapore.
[R032.018.0043.V12; AG/LEGIS/SL/134/2020/40 Vol. 1]
(To be presented to Parliament under section 7(2) of the Income Tax Act).