Income Tax Act
(Chapter 134, Sections 7 and 13(1)(z))
Income Tax (Exemption of Income of Simex) Rules
R 7
REVISED EDITION 1992
(18th September 1992)
[18th September 1992]
Citation
1.  These Rules may be cited as the Income Tax (Exemption of Income of SIMEX) Rules.
Exemption of income of SIMEX
2.  The income of SIMEX derived during the period from 1st January 1984 to 31st December 1998 as specified in the Schedule is exempt from tax.
[S 487, wef 18/09/1998]
[S 392/93 wef 01/10/1993]
Definition
3.  In these Rules, “SIMEX” refers to the Singapore International Monetary Exchange Limited.