﻿<?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 (Income from Finance Leases) Regulations amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-RG13?DocDate=19930401&amp;ValidDate=20080714&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG13/Published?DocDate=19930401&amp;ProvIds=pr1-</link><title>Income Tax (Income from Finance Leases) Regulations - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Income from Finance Leases) Regulations . These Regulations shall apply to any finance lease entered into...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG13/Published?DocDate=19930401&amp;ProvIds=pr2-</link><title>Income Tax (Income from Finance Leases) Regulations - 2 Definitions</title><description>Definitions In these Regulations — leveraged lease is a finance lease the parties to which include a lessor, lessee and one or more long-term creditors who provide a substantial pa...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG13/Published?DocDate=19930401&amp;ProvIds=pr3-</link><title>Income Tax (Income from Finance Leases) Regulations - 3 Allowances made to lessee</title><description>Allowances made to lessee Allowances under section 19, 19A, 20, 21, 22 or 23 of the Act in respect of any machinery or plant which is leased under a finance lease shall be made to ...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG13/Published?DocDate=19930401&amp;ProvIds=pr4-</link><title>Income Tax (Income from Finance Leases) Regulations - 4 Leases treated as sale agreements</title><description>Leases treated as sale agreements For the purposes of regulation 3, a finance lease shall be treated as a sale agreement if — the lessee has an option to purchase the machinery or ...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG13/Published?DocDate=19930401&amp;ProvIds=pr5-</link><title>Income Tax (Income from Finance Leases) Regulations - 5 Income from lease</title><description>Income from lease In determining the income of a lessor derived from the leasing of any plant or machinery under any finance lease (other than a lease which has been treated as a s...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG13/Published?DocDate=19930401&amp;ProvIds=xv-</link><title>Income Tax (Income from Finance Leases) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Income from Finance Leases) Regulations . It is not part of these Regulations. G. N. No. S 23/1...</description><pubDate>Thu, 01 Apr 1993 00:00:00 +0800</pubDate></item></channel></rss>