| Income Tax Act 1947 |
| Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) (Amendment) Regulations 2022 |
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| Citation and commencement |
| Amendment of regulation 2 |
2. In regulation 2 of the Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009 (G.N. No. S 155/2009) (called in these Regulations the principal Regulations) —
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| Amendment of regulation 3 |
| 3. In regulation 3 of the principal Regulations, replace “section 43ZD” with “section 43S”. |
| Amendment of regulation 4 |
4.—(1) In regulation 4 of the principal Regulations —
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Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/46 Vol. 1] |