Income Tax Act
(CHAPTER 134, Section 49)
Income Tax (Singapore — Norway) (Avoidance of Double Taxation Convention) Order 1985
O 22
G.N. No. S 336/1985

REVISED EDITION 1990
(25th March 1992)
[6th December 1985]
WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the Government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under the Act and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall have effect, in relation to tax under the Act notwithstanding anything in any written law:
AND WHEREAS by an Agreement dated 9th September 1966 between the Government of the Republic of Singapore and the Government of the Kingdom of Norway, arrangements were made amongst other things for the avoidance of double taxation:
AND WHEREAS by a Convention dated 18th October 1984 between the Government of the Republic of Singapore and the Government of the Kingdom of Norway, the arrangements set out in the said Agreement shall terminate upon the entry into force of the said Convention:
NOW, THEREFORE, it is hereby declared by the Minister for Finance —
(a)that the arrangements specified in the Schedule have been made with the Government of the Kingdom of Norway to replace the arrangements made under the Agreement dated 9th September 1966;
(b)that it is expedient that the arrangements set out in the Schedule shall have effect for the year of assessment 1987 and subsequent years of assessment notwithstanding anything in any written law; and
(c)that the Income Tax (Singapore — Norway) (Avoidance of Double Taxation Agreement) Order 1966 [S 196/66] be revoked with effect from the entry into force of the said Convention dated 18th October 1984.
[G.N. No. S 336/85]