Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020

No. S 947

Income Tax Act

(CHAPTER 134)

Income Tax (Payments by
Approved Aircraft Leasing Entities
under Loans and Finance Leases —
Section 13(4) Exemption) Notification 2020

In exercise of the powers conferred by section 13(4) of the Income Tax Act, the Minister for Finance makes the following Notification:

PART 1

Preliminary

Citation and commencement

1.—(1) This Notification is the Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020.

(2) Part 3 is deemed to have come into operation on 1 May 2012.

Made on 11 November 2020.

TAN CHING YEE

Permanent Secretary,
Ministry of Finance,
Singapore.

[R032.018.0014.Pt02.V14; AG/LEGIS/SL/134/2015/54 Vol. 1]

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