No. S 94
Income Tax Act
(Chapter 134)
Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) (Amendment No. 2) Regulations 2006
In exercise of the powers conferred by section 43G of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.  These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) (Amendment No. 2) Regulations 2006 and shall be deemed to have come into operation on 30th January 2006.
Amendment of regulation 2
2.  Regulation 2 of the Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations (Rg 18) is amended —
(a)by deleting the words “its issued capital is” in paragraph (e)(ii) of the definition of “qualifying services” and substituting the words “the total number of its issued shares are”;
(b)by deleting the words “issued capital” in paragraph (e)(v) of the definition of “qualifying services” and substituting the words “total number of issued shares”; and
(c)by deleting the words “its issued capital” in paragraph (e)(vi) of the definition of “qualifying services” and substituting the words “the total number of its issued shares”.
[G.N. Nos. S 483/99; S 492/2003; S 17/2006]

Made this 14th day of February 2006.

LIM SIONG GUAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF (R) R032.007.2605 V3; AG/LEG/SL/134/2005/9 Vol. 1]
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