No. S 278
Business Trusts Act
(CHAPTER 31A)
Business Trusts
(Accounts of Registered Business Trusts)
(Substitution of Period) Order 2020
In exercise of the powers conferred by section 76(3) of the Business Trusts Act, the Monetary Authority of Singapore makes the following Order:
Citation and commencement
1.  This Order is the Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 and comes into operation on 16 April 2020.
Application of Order
2.—(1)  Paragraph 3(a) applies to any registered business trust listed or quoted on an approved exchange in Singapore in respect of its profit and loss account for its financial year ending on 31 December 2019, 31 January 2020, 29 February 2020 or 31 March 2020.
(2)  Paragraph 3(b) applies to any registered business trust that is not listed or quoted on an approved exchange in Singapore in respect of its profit and loss account for its financial year ending on 31 December 2019, 31 January 2020, 29 February 2020 or 31 March 2020.
Substitution of period
3.  For the purposes of section 76(3) of the Act, the Authority specifies —
(a)the period of “6 months” in substitution of the period of “4 months” mentioned in section 76(1)(a) of the Act; and
(b)the period of “8 months” in substitution of the period of “6 months” mentioned in section 76(1)(b) of the Act.
Made on 15 April 2020.
RAVI MENON
Managing Director,
Monetary Authority of Singapore.
[CFC CFI BT/2020/02 PT3; AG/LEGIS/SL/31A/2020/1 Vol. 1]
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