Income Tax Act
(CHAPTER 134, Sections 7 and 19A(6)(i), (j) and (k))
Income Tax (Machine, Equipment or System Which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules
R 13
G.N. No. S 266/1999

REVISED EDITION 2001
(31st January 2001)
[1st January 1998]
Citation
1.  These Rules may be cited as the Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules.
Qualifying criteria
2.  Any machine, equipment or system installed, or any device or measure installed for any machine, equipment or process, for the purposes of preventing, controlling or reducing chemical exposure hazard which satisfies the criteria set out in the Schedule shall be deemed to be a machine, equipment or system which reduces or eliminates exposure to chemical risk, or an effective chemical hazard control device or measure, for the purposes of section 19A(1G) of the Act.
Definition
3.  For the purposes of the Schedule, “PEL”, in relation to any toxic substance, means the permissible exposure level of the toxic substance specified in the Factories (Permissible Exposure Levels of Toxic Substances) Order (Cap. 104, O 8).
[G.N. No. S 266/99]
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