﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-RG10/Historical/19920325?DocDate=19921218&amp;ValidDate=19920901&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Revoked/20040101?ValidDate=20040101&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations (Revoked) - 1 Revoked</title><description>Revoked This SL is revoked by S 735/2005 wef 01/01/2004 .</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Revoked/20040101?ValidDate=20040101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations (Revoked) - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — Approved Securities Company has the same meaning as in the Income Tax (Concessionary Rate of Tax for Derivatives Activities) Regulations 2003 (G....</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 6 and 7, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financi...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 Tax exemption on income derived by Asian Currency Unit</title><description>Tax exemption on income derived by Asian Currency Unit Notwithstanding regulations 3, 5 and 7, there shall be exempt from tax — for the year of assessment 1998, the fees and commis...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;), (&lt;i&gt;l&lt;/i&gt;) and (&lt;i&gt;y&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ), (l ) and (y ) Regulation 3(g ), (j ), (l ) and (y ) shall not apply where the payments for the services are borne, directly or indirectly — ...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 4, 5 and 7, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit o...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr11-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 11 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of the Asian Currency Unit of a financial institution to be exempted from tax under regulation 6 derived by it f...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — Approved Securities Company has the same meaning as in the Income Tax (Concessionary Rate of Tax for Derivatives Activities) Regulations 2003 (G....</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 6 and 7, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financi...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 Tax exemption on income derived by Asian Currency Unit</title><description>Tax exemption on income derived by Asian Currency Unit Notwithstanding regulations 3, 5 and 7, there shall be exempt from tax — for the year of assessment 1998, the fees and commis...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;), (&lt;i&gt;l&lt;/i&gt;) and (&lt;i&gt;y&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ), (l ) and (y ) Regulation 3(g ), (j ), (l ) and (y ) shall not apply where the payments for the services are borne, directly or indirectly — ...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 4, 5 and 7, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit o...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr11-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 11 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of the Asian Currency Unit of a financial institution to be exempted from tax under regulation 6 derived by it f...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Tue, 30 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments has the same meaning as in the I...</description><pubDate>Mon, 20 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Mon, 20 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 5% tax payable on income derived by Asian Currency Unit approved as Approved Derivatives Trader</title><description>5% tax payable on income derived by Asian Currency Unit approved as Approved Derivatives Trader Notwithstanding regulation 3, tax shall be payable at the rate of 5% on income deriv...</description><pubDate>Mon, 20 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Mon, 20 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments has the same meaning as in the I...</description><pubDate>Mon, 20 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Mon, 20 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Mon, 20 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 5% tax payable on income derived by Asian Currency Unit approved as Approved Derivatives Trader</title><description>5% tax payable on income derived by Asian Currency Unit approved as Approved Derivatives Trader Notwithstanding regulation 3, tax shall be payable at the rate of 5% on income deriv...</description><pubDate>Mon, 20 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments has the same meaning as in the I...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments has the same meaning as in the I...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments means — stocks and shares denomi...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 6 and 7, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financi...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3</title><description>5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3 Notwithstanding regulations 3 and 7, a financial institution may elect...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 Tax exemption on income derived by Asian Currency Unit</title><description>Tax exemption on income derived by Asian Currency Unit Notwithstanding regulations 3, 5 and 7, there shall be exempt from tax — for the year of assessment 1998, the fees and commis...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;), (&lt;i&gt;l&lt;/i&gt;) and (&lt;i&gt;y&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ), (l ) and (y ) Regulation 3(g ), (j ), (l ) and (y ) shall not apply where the payments for the services are borne, directly or indirectly — ...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 9 Application of regulation 3 (&lt;i&gt;n&lt;/i&gt;), (&lt;i&gt;o&lt;/i&gt;) and (&lt;i&gt;u&lt;/i&gt;) to fees and commissions derived by Asian Currency Unit</title><description>Application of regulation 3 (n ), (o ) and (u ) to fees and commissions derived by Asian Currency Unit Regulation 3(n ), (o ) or (u ) shall apply to the fees and commissions derive...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 4, 5 and 7, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit o...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=pr11-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 11 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of the Asian Currency Unit of a financial institution to be exempted from tax under regulation 6 derived by it f...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations .</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments means — stocks and shares denomi...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 6 and 7, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financi...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3</title><description>5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3 Notwithstanding regulations 3 and 7, a financial institution may elect...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 Tax exemption on income derived by Asian Currency Unit</title><description>Tax exemption on income derived by Asian Currency Unit Notwithstanding regulations 3, 5 and 7, there shall be exempt from tax — for the year of assessment 1998, the fees and commis...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;), (&lt;i&gt;l&lt;/i&gt;) and (&lt;i&gt;y&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ), (l ) and (y ) Regulation 3(g ), (j ), (l ) and (y ) shall not apply where the payments for the services are borne, directly or indirectly — ...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 9 Application of regulation 3 (&lt;i&gt;n&lt;/i&gt;), (&lt;i&gt;o&lt;/i&gt;) and (&lt;i&gt;u&lt;/i&gt;) to fees and commissions derived by Asian Currency Unit</title><description>Application of regulation 3 (n ), (o ) and (u ) to fees and commissions derived by Asian Currency Unit Regulation 3(n ), (o ) or (u ) shall apply to the fees and commissions derive...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 4, 5 and 7, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit o...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr11-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 11 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of the Asian Currency Unit of a financial institution to be exempted from tax under regulation 6 derived by it f...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments means — stocks and shares denomi...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20010531?ValidDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 6 and 7, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financi...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 Tax exemption on income derived by Asian Currency Unit</title><description>Tax exemption on income derived by Asian Currency Unit Notwithstanding regulations 3, 5 and 7, there shall be exempt from tax — for the year of assessment 1998, the fees and commis...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;), (&lt;i&gt;l&lt;/i&gt;) and (&lt;i&gt;y&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ), (l ) and (y ) Regulation 3(g ), (j ), (l ) and (y ) shall not apply where the payments for the services are borne, directly or indirectly — ...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 4, 5 and 7, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit o...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20020520?ValidDate=20020520&amp;ProvIds=pr11-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 11 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of the Asian Currency Unit of a financial institution to be exempted from tax under regulation 6 derived by it f...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations .</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3</title><description>5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3 Notwithstanding regulations 3 and 7, a financial institution may elect...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20031230?ValidDate=20031230&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 9 Application of regulation 3 (&lt;i&gt;n&lt;/i&gt;), (&lt;i&gt;o&lt;/i&gt;) and (&lt;i&gt;u&lt;/i&gt;) to fees and commissions derived by Asian Currency Unit</title><description>Application of regulation 3 (n ), (o ) and (u ) to fees and commissions derived by Asian Currency Unit Regulation 3(n ), (o ) or (u ) shall apply to the fees and commissions derive...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 5A and 6, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financ...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3</title><description>5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3 Notwithstanding regulations 3 and 6, a financial institution may elect...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;), (&lt;i&gt;l&lt;/i&gt;) and (&lt;i&gt;y&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ), (l ) and (y ) Regulation 3(g ), (j ), (l ) and (y ) shall not apply where the payments for the services are borne, directly or indirectly — ...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;n&lt;/i&gt;), (&lt;i&gt;o&lt;/i&gt;) and (&lt;i&gt;u&lt;/i&gt;) to fees and commissions derived by Asian Currency Unit</title><description>Application of regulation 3 (n ), (o ) and (u ) to fees and commissions derived by Asian Currency Unit Regulation 3 (n ), (o ) or (u ) shall apply to the fees and commissions deriv...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 5A and 6, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financ...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3</title><description>5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3 Notwithstanding regulations 3 and 6, a financial institution may elect...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;), (&lt;i&gt;l&lt;/i&gt;) and (&lt;i&gt;y&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ), (l ) and (y ) Regulation 3(g ), (j ), (l ) and (y ) shall not apply where the payments for the services are borne, directly or indirectly — ...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;n&lt;/i&gt;), (&lt;i&gt;o&lt;/i&gt;) and (&lt;i&gt;u&lt;/i&gt;) to fees and commissions derived by Asian Currency Unit</title><description>Application of regulation 3 (n ), (o ) and (u ) to fees and commissions derived by Asian Currency Unit Regulation 3 (n ), (o ) or (u ) shall apply to the fees and commissions deriv...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Tue, 31 Oct 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 5A and 6, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financ...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3</title><description>5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3 Notwithstanding regulations 3 and 6, a financial institution may elect...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Operative dates</title><description>Operative dates Regulation 3 (a ) to (h ) shall have effect for the year of assessment 1978 and subsequent years of assessment. Regulation 3 (i ) shall have effect for the year of ...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 5A and 6, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financ...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3</title><description>5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3 Notwithstanding regulations 3 and 6, a financial institution may elect...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Operative dates</title><description>Operative dates Regulation 3 (a ) to (h ) shall have effect for the year of assessment 1978 and subsequent years of assessment. Regulation 3 (i ) shall have effect for the year of ...</description><pubDate>Wed, 01 Dec 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments means — stocks and shares denomi...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 5A and 6 , tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a finan...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr4-oc1-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4</title><description>—</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr5-oc1-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5</title><description>— —</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr4-oc2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr5-oc2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3</title><description>5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3 Notwithstanding regulations 3 and 6, a financial institution may elect...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5A Tax exemption on income derived by Asian Currency Unit</title><description>Tax exemption on income derived by Asian Currency Unit Notwithstanding regulations 3, 5 and 6, there shall be exempt from tax — for the year of assessment 1998, the fees and commis...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr9A-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 9A Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of the Asian Currency Unit of a financial institution to be exempted from tax under regulation 5A derived by it ...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments means — stocks and shares denomi...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5, 5A and 6 , tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a finan...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr4-oc2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors</title><description>Computation of income of approved Asian Currency Unit from managing funds of certain foreign investors In respect of services provided to a foreign investor under regulation 3(n ),...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr5-oc2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3</title><description>5% tax payable on incremental income derived by Asian Currency Unit from activities described in regulation 3 Notwithstanding regulations 3 and 6, a financial institution may elect...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr4-oc1-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4</title><description>—</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr5-oc1-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5</title><description>— —</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5A Tax exemption on income derived by Asian Currency Unit</title><description>Tax exemption on income derived by Asian Currency Unit Notwithstanding regulations 3, 5 and 6, there shall be exempt from tax — for the year of assessment 1998, the fees and commis...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr9A-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 9A Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of the Asian Currency Unit of a financial institution to be exempted from tax under regulation 5A derived by it ...</description><pubDate>Mon, 22 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5 and 6, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial ...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;) (i) of definition of foreign investor in regulation 2</title><description>Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (b ) (i) of definition of foreign investor in regulation 2 In r...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;) (ii) or (&lt;i&gt;c&lt;/i&gt;) of definition of foreign investor in regulation 2</title><description>Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (b ) (ii) or (c ) of definition of foreign investor in regulati...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;) and (&lt;i&gt;l&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ) and (l ) Regulation 3(g ), (j ) and (l ) shall not apply where the payments for the services are borne, directly or indirectly — by a person ...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;n&lt;/i&gt;), (&lt;i&gt;o&lt;/i&gt;) and (&lt;i&gt;u&lt;/i&gt;) to fees and commissions derived by Asian Currency Unit</title><description>Application of regulation 3 (n ), (o ) and (u ) to fees and commissions derived by Asian Currency Unit Regulation 3(n ), (o ) or (u ) shall apply to the fees and commissions derive...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 4, 5 and 6, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit o...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Operative dates</title><description>Operative dates Regulation 3 (a ) to (h ) shall have effect for the year of assessment 1978 and subsequent years of assessment. Regulation 3(i ) shall have effect for the year of a...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations .</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5 and 6, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial ...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;) (i) of definition of foreign investor in regulation 2</title><description>Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (b ) (i) of definition of foreign investor in regulation 2 In r...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;) (ii) or (&lt;i&gt;c&lt;/i&gt;) of definition of foreign investor in regulation 2</title><description>Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (b ) (ii) or (c ) of definition of foreign investor in regulati...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;) and (&lt;i&gt;l&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ) and (l ) Regulation 3(g ), (j ) and (l ) shall not apply where the payments for the services are borne, directly or indirectly — by a person ...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;n&lt;/i&gt;), (&lt;i&gt;o&lt;/i&gt;) and (&lt;i&gt;u&lt;/i&gt;) to fees and commissions derived by Asian Currency Unit</title><description>Application of regulation 3 (n ), (o ) and (u ) to fees and commissions derived by Asian Currency Unit Regulation 3(n ), (o ) or (u ) shall apply to the fees and commissions derive...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 4, 5 and 6, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit o...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Operative dates</title><description>Operative dates Regulation 3 (a ) to (h ) shall have effect for the year of assessment 1978 and subsequent years of assessment. Regulation 3(i ) shall have effect for the year of a...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5 and 6, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial ...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;) (i) of definition of foreign investor in regulation 2</title><description>Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (b ) (i) of definition of foreign investor in regulation 2 In r...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;) (ii) or (&lt;i&gt;c&lt;/i&gt;) of definition of foreign investor in regulation 2</title><description>Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (b ) (ii) or (c ) of definition of foreign investor in regulati...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19980915?ValidDate=19980915&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991122?ValidDate=19991122&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Operative dates</title><description>Operative dates Regulation 3 (a ) to (h ) shall have effect for the year of assessment 1978 and subsequent years of assessment. Regulation 3(i ) shall have effect for the year of a...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;) and (&lt;i&gt;l&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ) and (l ) Regulation 3(g ), (j ) and (l ) shall not apply where the payments for the services are borne, directly or indirectly — by a person ...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19991201?ValidDate=19991201&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;n&lt;/i&gt;), (&lt;i&gt;o&lt;/i&gt;) and (&lt;i&gt;u&lt;/i&gt;) to fees and commissions derived by Asian Currency Unit</title><description>Application of regulation 3 (n ), (o ) and (u ) to fees and commissions derived by Asian Currency Unit Regulation 3(n ), (o ) or (u ) shall apply to the fees and commissions derive...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 4, 5 and 6, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial ...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;) (i) of definition of foreign investor in regulation 2</title><description>Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (b ) (i) of definition of foreign investor in regulation 2 In r...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;) (ii) or (&lt;i&gt;c&lt;/i&gt;) of definition of foreign investor in regulation 2</title><description>Computation of certain income of Asian Currency Unit from managing funds of foreign investor as defined in paragraph (b ) (ii) or (c ) of definition of foreign investor in regulati...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 5% rate of tax on incremental income derived by Asian Currency Unit</title><description>5% rate of tax on incremental income derived by Asian Currency Unit Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the As...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 Application of regulation 3 (&lt;i&gt;g&lt;/i&gt;), (&lt;i&gt;j&lt;/i&gt;) and (&lt;i&gt;l&lt;/i&gt;)</title><description>Application of regulation 3 (g ), (j ) and (l ) Regulation 3(g ), (j ) and (l ) shall not apply where the payments for the services are borne, directly or indirectly — by a person ...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 8 Application of regulation 3 (&lt;i&gt;n&lt;/i&gt;), (&lt;i&gt;o&lt;/i&gt;) and (&lt;i&gt;u&lt;/i&gt;) to fees and commissions derived by Asian Currency Unit</title><description>Application of regulation 3 (n ), (o ) and (u ) to fees and commissions derived by Asian Currency Unit Regulation 3(n ), (o ) or (u ) shall apply to the fees and commissions derive...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 4, 5 and 6, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit o...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 10 Operative dates</title><description>Operative dates Regulation 3 (a ) to (h ) shall have effect for the year of assessment 1978 and subsequent years of assessment. Regulation 3(i ) shall have effect for the year of a...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19980915&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations .</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/20001031?ValidDate=20001031&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 4, 5 and 6, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit o...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 3A, 3B and 3C, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financi...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3A</title><description>In respect of services provided to a foreign investor under regulation 3(n ), (o ) and (u ), where the foreign investor is a company referred to in paragraph (b )(i) of the definit...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3B</title><description>In respect of services provided to a foreign investor under regulation 3(n ), (o ) and (u ), where the foreign investor is — a company referred to in paragraph (b )(ii) of the defi...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr3C-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3C</title><description>Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the Asian Currency Unit of a financial institution for any year of assessm...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6A</title><description>For the purposes of regulation 6, any payment made by an Asian Currency Unit of a financial institution to an Asian Currency Unit of another financial institution for services rend...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 3A, 3B and 3C, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financi...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3A</title><description>In respect of services provided to a foreign investor under regulation 3(n ), (o ) and (u ), where the foreign investor is a company referred to in paragraph (b )(i) of the definit...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3B</title><description>In respect of services provided to a foreign investor under regulation 3(n ), (o ) and (u ), where the foreign investor is — a company referred to in paragraph (b )(ii) of the defi...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr3C-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3C</title><description>Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the Asian Currency Unit of a financial institution for any year of assessm...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6A</title><description>For the purposes of regulation 6, any payment made by an Asian Currency Unit of a financial institution to an Asian Currency Unit of another financial institution for services rend...</description><pubDate>Sat, 07 Dec 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; S 56/1995 wef 17/12/1995 designated investments means —...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 3A, 3B and 3C, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financi...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3A</title><description>In respect of services provided to a foreign investor under regulation 3(n ), (o ) and (u ), where the foreign investor is a company referred to in paragraph (b )(i) of the definit...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3B</title><description>In respect of services provided to a foreign investor under regulation 3(n ), (o ) and (u ), where the foreign investor is — a company referred to in paragraph (b )(ii) of the defi...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr3C-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3C</title><description>Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the Asian Currency Unit of a financial institution for any year of assessm...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 3A, 3B and 3C , the Comptroller shall determine — the income chargeable to tax of the Asian Currency Un...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Subject to regulations 3A, 3B and 3C, tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financi...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3A</title><description>In respect of services provided to a foreign investor under regulation 3(n ), (o ) and (u ), where the foreign investor is a company referred to in paragraph (b )(i) of the definit...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3B</title><description>In respect of services provided to a foreign investor under regulation 3(n ), (o ) and (u ), where the foreign investor is — a company referred to in paragraph (b )(ii) of the defi...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr3C-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3C</title><description>Notwithstanding regulation 3, tax shall be payable at the rate of 5% on the incremental income derived by the Asian Currency Unit of a financial institution for any year of assessm...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; S 56/1995 wef 17/12/1995 designated investments means —...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 3, 3A, 3B and 3C , the Comptroller shall determine — the income chargeable to tax of the Asian Currency Un...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; S 56/1995 wef 17/12/1995 designated investments means —...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial institution derived by it from the ...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Application</title><description>Application Regulation 3(g ), (j ) and (l ) shall not apply where the payments for the services are borne, directly or indirectly — by a person resident in Singapore (excluding for...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 Application of fees and commissions derived by Asian Currency Unit</title><description>Application of fees and commissions derived by Asian Currency Unit Regulation 3(n ), (o ) or (u ) shall apply to the fees and commissions derived by an Asian Currency Unit speciall...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19950217?ValidDate=19950217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; S 56/1995 wef 17/12/1995 designated investments means —...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial institution derived by it from the ...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19950217?ValidDate=19950217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Application</title><description>Application Regulation 3(g ), (j ) and (l ) shall not apply where the payments for the services are borne, directly or indirectly — by a person resident in Singapore (excluding for...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19961207?ValidDate=19961207&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 Application of fees and commissions derived by Asian Currency Unit</title><description>Application of fees and commissions derived by Asian Currency Unit Regulation 3(n ), (o ) or (u ) shall apply to the fees and commissions derived by an Asian Currency Unit speciall...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore,...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial institution derived by it from the ...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19931217?ValidDate=19931217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore,...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial institution derived by it from the ...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19931217?ValidDate=19931217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore,...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial institution derived by it from the ...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Application</title><description>Application Regulation 3(g ), (j ) and (l ) shall not apply where the payments for the services are borne, directly or indirectly — by a person resident in Singapore (excluding for...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 Application of fees and commissions derived by Asian Currency Unit</title><description>Application of fees and commissions derived by Asian Currency Unit Regulation 3(n ) or (o ) shall apply to the fees and commissions derived by an Asian Currency Unit specially appr...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 Operative dates</title><description>Operative dates Regulation 3(a ) to (h ) shall have effect for the year of assessment 1978 and subsequent years of assessment. Regulation 3(i ) shall have effect for the year of as...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations .</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19930401?ValidDate=19930401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore,...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19930401?ValidDate=19930401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial institution derived by it from the ...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19930401?ValidDate=19930401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Application</title><description>Application Regulation 3(g ), (j ) and (l ) shall not apply where the payments for the services are borne, directly or indirectly — by a person resident in Singapore (excluding for...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 Application of fees and commissions derived by Asian Currency Unit</title><description>Application of fees and commissions derived by Asian Currency Unit Regulation 3(n ) or (o ) shall apply to the fees and commissions derived by an Asian Currency Unit specially appr...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19930401?ValidDate=19930401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 3, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit of a financial...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19930401?ValidDate=19930401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 Operative dates</title><description>Operative dates Regulation 3(a ) to (h ) shall have effect for the year of assessment 1978 and subsequent years of assessment. Regulation 3(i ) shall have effect for the year of as...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19930401?ValidDate=19930401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19930401?ValidDate=19930401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore,...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19930401?ValidDate=19930401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial institution derived by it from the ...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19930401?ValidDate=19930401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . It is not part of these...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Application</title><description>Application Regulation 3(g ), (j ) and (l ) shall not apply where the payments for the services are borne, directly or indirectly — by a person resident in Singapore (excluding for...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 Application of fees and commissions derived by Asian Currency Unit</title><description>Application of fees and commissions derived by Asian Currency Unit Regulation 3(n ) or (o ) shall apply to the fees and commissions derived by an Asian Currency Unit specially appr...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG10/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 3, the Comptroller shall determine — the income chargeable to tax of the Asian Currency Unit of a financial...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore,...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 3 10% tax payable on income of Asian Currency Unit</title><description>10% tax payable on income of Asian Currency Unit Tax shall be payable at the rate of 10% on the income of the Asian Currency Unit of a financial institution derived by it from the ...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 4 Application</title><description>Application Regulation 3(g ), (j ) and (l ) shall not apply where the payments for the services are borne, directly or indirectly — by a person resident in Singapore (excluding for...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 5 Application of fees and commissions derived by Asian Currency Unit</title><description>Application of fees and commissions derived by Asian Currency Unit Regulation 3(n ) or (o ) shall apply to the fees and commissions derived by an Asian Currency Unit specially appr...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - 7 Operative dates</title><description>Operative dates Regulation 3(a ) to (h ) shall have effect for the year of assessment 1978 and subsequent years of assessment. Regulation 3(i ) shall have effect for the year of as...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG10/Published?DocDate=19930401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations . 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