| Income Tax Act |
(Chapter 134, Section 13(10))
| Income Tax (Exemption of Foreign Income) (Consolidation) Order |
| O 38 |
| REVISED EDITION 1997 |
| (15th June 1997) |
| 1. GPE Industries Limited is hereby granted exemption from tax on the dividends received in Singapore by the company from approved investments in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 26th October 1995 addressed to the company. [S 104/96] |
| 2. The following companies are hereby granted exemption from tax on the income received in Singapore from a country outside Singapore, subject to the terms and conditions specified in the letters of approval addressed to the respective companies: [S 285/96] |
| 4. There shall be exempt from tax the dividends received in Singapore by a company which is approved as a headquarters company under section 43E of the Act or as a Finance and Treasury Centre under section 43G of the Act from approved investments in countries outside Singapore, subject to the terms and conditions specified in the respective letter of approval addressed to each company. [S 315/96] |
| 5. The following companies are hereby granted exemption from tax on the income received in Singapore from a country outside Singapore, subject to the terms and conditions specified in the letters of approval addressed to the respective companies: [S 345/96] |
| 6. The following companies are hereby granted exemption from tax on the income received in Singapore from a country outside Singapore, subject to the terms and conditions specified in the letters of approval addressed to the respective companies: [S 536/96] |