Income Tax (Concessionary Rate of Tax for Asian Currency Unit Income) Regulations
Table of Contents
1 Citation
2 Definitions
3 10% tax payable on income of Asian Currency Unit
4 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
5 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 regulation 2
6 5% rate of tax on incremental income derived by Asian Currency Unit
7 Application of regulation 3 (g), (j) and (l)
8 Application of regulation 3 (n), (o) and (u) to fees and commissions derived by Asian Currency Unit
9 Determination of income chargeable to tax
10 Operative dates
Legislative History