| Income Tax Act |
| Income Tax (Approved Unit Trust) Regulations |
| Rg 12 |
| G.N. No. S 482/1991 |
| REVISED EDITION 1993 |
| (1st April 1993) |
| [1st July 1989] |
| Citation |
1.—(1) These Regulations may be cited as the Income Tax (Approved Unit Trust) Regulations.
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| Gains or profits of an approved unit trust |
| Determination of gains or profits |
3. For the purposes of determining the gains or profits from the disposal of securities —
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