Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 1966

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Income Tax Act

(CHAPTER 134, Section 49)

Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 1966

O 30

G.N. No. S 33/1967

REVISED EDITION 1990

(25th March 1992)

[11th February 1967]

WHEREAS it is provided by section 49 of the Income Tax Ordinance 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 Ordinance 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 Ordinance notwithstanding anything in any written law:

AND WHEREAS by an Agreement dated the first day of December 1966, between the Government of the Republic of Singapore and the Government of the United Kingdom of Great Britain and Northern Ireland, arrangements were made amongst other things for the avoidance of Double Taxation:

NOW, THEREFORE, it is hereby declared by the Minister for Finance —

(a)	that the arrangements specified in the Schedule to this Order have been made with the Government of the United Kingdom of Great Britain and Northern Ireland; and
(b)	that it is expedient that those arrangements should have effect notwithstanding anything in any written law.

[G.N. No. S 33/67]