Income Tax (Initial Allowance in respect of BP Singapore Pte. Ltd., Caltex Operations Ltd. and Singapore Petroleum Co. Pte. Ltd. Joint-Venture Hydrocracker Complex) Order
Status:
Current version as at 07 Oct 2024
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Income Tax (Initial Allowance in respect of BP Singapore Pte. Ltd., Caltex Operations Ltd. and Singapore Petroleum Co. Pte. Ltd. Joint-Venture Hydrocracker Complex) Order
Status:
Current version as at 07 Oct 2024
Please check the legislation timeline to ensure that you are viewing the correct legislation version. See also FAQ B3.
Income Tax (Initial Allowance in respect of BP Singapore Pte. Ltd., Caltex Operations Ltd. and Singapore Petroleum Co. Pte. Ltd. Joint-Venture Hydrocracker Complex) Order
3.—(1) The initial allowance made under this Order shall apply only if the construction of buildings or structures and the installation of machinery or plant for the Hydrocracker Complex are completed not later than 30th June 1986.
(2) The Minister may waive the conditions specified in sub-paragraph (1).