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]