﻿<?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 (Exemption of Income of Foreign Trusts) Regulations amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-RG24/Historical/20090122?DocDate=19950401&amp;ValidDate=20100222&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20221206&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of th...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20221206&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit holder (as ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N....</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, including...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20221206&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2A Foreign trust to which Regulations apply</title><description>Foreign trust to which Regulations apply Subject to paragraph (2), a trust shall be regarded as a foreign trust for the purposes of these Regulations if — it is a trust created in...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax the specified income from designated investments derived by — an eligible holding compan...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 4 Deduction of certain losses not allowed</title><description>Deduction of certain losses not allowed No deduction shall be allowed under the Act to any eligible holding company or foreign trust in respect of any loss arising from any transa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances</title><description>Additional assessment on income of foreign trust or eligible holding company in certain circumstances Where a trust ceases to be a foreign trust for the purposes of these Regulati...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule</title><description>Regulation 2 Deleted by S 486/2021 Deleted by S 486/2021 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BETWEEN 21 FEBRUARY 2014 AND 8 MARCH 2020 (BOTH DATES INCLUSIVE) Any income ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, including...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20210701&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule</title><description>Regulation 2 Deleted by S 486/2021 Deleted by S 486/2021 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BETWEEN 21 FEBRUARY 2014 AND 8 MARCH 2020 (BOTH DATES INCLUSIVE) Any income ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N....</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, including...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20210701?ValidDate=20210701&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule</title><description>Regulation 2 Deleted by S 486/2021 Deleted by S 486/2021 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BETWEEN 21 FEBRUARY 2014 AND 8 MARCH 2020 (BOTH DATES INCLUSIVE) Any income ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20210701?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N....</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20200309?ValidDate=20200309&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, including...</description><pubDate>Mon, 09 Mar 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20200309?ValidDate=20200309&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule</title><description>Regulation 2 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BEFORE 17TH FEBRUARY 2012 The following income: interest and dividends derived from outside Singapore and received in Si...</description><pubDate>Mon, 09 Mar 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20200309?ValidDate=20200309&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N....</description><pubDate>Mon, 09 Mar 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of th...</description><pubDate>Mon, 09 Mar 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20200309&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, including...</description><pubDate>Mon, 09 Mar 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20200309&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of th...</description><pubDate>Mon, 09 Mar 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20200309&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule</title><description>Regulation 2 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BEFORE 17TH FEBRUARY 2012 The following income: interest and dividends derived from outside Singapore and received in Si...</description><pubDate>Mon, 09 Mar 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20200309&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N....</description><pubDate>Mon, 09 Mar 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20160411?ValidDate=20160411&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule Specified income in relation to income derived before 17th Febuary 2012 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE)</title><description>Regulation 2 Specified income in relation to income derived before The following income: interest and dividends derived from outside Singapore and received in Singapore in respect...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20160411?ValidDate=20160411&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20160411?ValidDate=20160411&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule Specified income in relation to income derived before 17th Febuary 2012 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE)</title><description>Regulation 2 Specified income in relation to income derived before The following income: interest and dividends derived from outside Singapore and received in Singapore in respect...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20160411?ValidDate=20160411&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20140221?ValidDate=20140221&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20140221?ValidDate=20140221&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule Specified income in relation to income derived before 17th Febuary 2012 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE)</title><description>Regulation 2 Specified income in relation to income derived before The following income: interest and dividends derived from outside Singapore and received in Singapore in respect...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20140221?ValidDate=20140221&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20140221?ValidDate=20140221&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20140221?ValidDate=20140221&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule Specified income in relation to income derived before 17th Febuary 2012 SPECIFIED INCOME IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE)</title><description>Regulation 2 Specified income in relation to income derived before The following income: interest and dividends derived from outside Singapore and received in Singapore in respect...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20140221?ValidDate=20140221&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2A Foreign trust to which Regulations apply</title><description>Foreign trust to which Regulations apply Subject to paragraph (2), a trust shall be regarded as a foreign trust for the purposes of these Regulations if — it is a trust created in...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax the specified income from designated investments derived by — an eligible holding compan...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 4 Deduction of certain losses not allowed</title><description>Deduction of certain losses not allowed No deduction shall be allowed under the Act to any eligible holding company or foreign trust in respect of any loss arising from any transa...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances</title><description>Additional assessment on income of foreign trust or eligible holding company in certain circumstances Where a trust ceases to be a foreign trust for the purposes of these Regulati...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit holder (as ...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20210701&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2A Foreign trust to which Regulations apply</title><description>Foreign trust to which Regulations apply Subject to paragraph (2), a trust shall be regarded as a foreign trust for the purposes of these Regulations if — it is a trust created in...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax the specified income from designated investments derived by — an eligible holding compan...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20200309?ValidDate=20200309&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 4 Deduction of certain losses not allowed</title><description>Deduction of certain losses not allowed No deduction shall be allowed under the Act to any eligible holding company or foreign trust in respect of any loss arising from any transa...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of t...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit holder (as ...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20140221?ValidDate=20140221&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances</title><description>Additional assessment on income of foreign trust or eligible holding company in certain circumstances Where a trust ceases to be a foreign trust for the purposes of these Regulati...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20120217?ValidDate=20120217&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule Specified income in relation to income derived before 17th Febuary 2012 Specified income in relation to income derived on or after 17th Febuary 2012</title><description>Regulation 2 Specified income in relation to income derived before The following income: interest and dividends derived from outside Singapore and received in Singapore in respect...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20120217?ValidDate=20120217&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20120217?ValidDate=20120217&amp;ProvIds=Sc-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Schedule Specified income in relation to income derived before 17th Febuary 2012 Specified income in relation to income derived on or after 17th Febuary 2012</title><description>Regulation 2 Specified income in relation to income derived before The following income: interest and dividends derived from outside Singapore and received in Singapore in respect...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20120217?ValidDate=20120217&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of t...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20100906?ValidDate=20100906&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Mon, 06 Sep 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20100906?ValidDate=20100906&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Mon, 06 Sep 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20100906?ValidDate=20100906&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Mon, 06 Sep 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20100906?ValidDate=20100906&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Mon, 06 Sep 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax the specified income from designated investments derived by — an eligible holding compan...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20090122?ValidDate=20090122&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20090122?ValidDate=20090122&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20100906?ValidDate=20100906&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax the specified income from designated investments derived by — an eligible holding compan...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax the specified income from designated investments derived by — an eligible holding compan...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070901?ValidDate=20070901&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax the specified income from designated investments derived by — an eligible holding compan...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070901?ValidDate=20070901&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070215?ValidDate=20070215&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070215?ValidDate=20070215&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2A Foreign trust to which Regulations apply</title><description>Foreign trust to which Regulations apply Subject to paragraph (2), a trust shall be regarded as a foreign trust for the purposes of these Regulations if — it is a trust created in...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20060217?ValidDate=20060217&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20060217?ValidDate=20060217&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20100906?ValidDate=20100906&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2A Foreign trust to which Regulations apply</title><description>Foreign trust to which Regulations apply Subject to paragraph (2), a trust shall be regarded as a foreign trust for the purposes of these Regulations if — it is a trust created in...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of t...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20060130?ValidDate=20060130&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20060130?ValidDate=20060130&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20100906?ValidDate=20100906&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of t...</description><pubDate>Mon, 30 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20050914?ValidDate=20050914&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Wed, 14 Sep 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20050914?ValidDate=20050914&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax the specified income from designated investments derived by — an eligible holding compan...</description><pubDate>Wed, 14 Sep 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20050914?ValidDate=20050914&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of t...</description><pubDate>Wed, 14 Sep 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit holder (as ...</description><pubDate>Wed, 14 Sep 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20050914?ValidDate=20050914&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Wed, 14 Sep 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20050914?ValidDate=20050914&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Wed, 14 Sep 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20050914?ValidDate=20050914&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of t...</description><pubDate>Wed, 14 Sep 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20050914?ValidDate=20050914&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Wed, 14 Sep 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax the specified income from designated investments derived by — an eligible holding compan...</description><pubDate>Wed, 14 Sep 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20100906?ValidDate=20100906&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit holder (as ...</description><pubDate>Wed, 14 Sep 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040227?ValidDate=20040227&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040227?ValidDate=20040227&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040101?ValidDate=20040101&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040101?ValidDate=20040101&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030723?ValidDate=20030723&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Wed, 23 Jul 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030723?ValidDate=20030723&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax — the specified income derived from designated investments by an eligible holding compan...</description><pubDate>Wed, 23 Jul 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances</title><description>Additional assessment on income of foreign trust or eligible holding company in certain circumstances Where a trust ceases to be a foreign trust for the purposes of these Regulati...</description><pubDate>Wed, 23 Jul 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030723?ValidDate=20030723&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Wed, 23 Jul 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030723?ValidDate=20030723&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — administered by a trustee company means — the provision of services by a trustee company in its capacity as trustee of a foreign trust, includin...</description><pubDate>Wed, 23 Jul 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030723?ValidDate=20030723&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Wed, 23 Jul 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to paragraph (2) and regulations 4 and 5, there shall be exempt from tax — the specified income derived from designated investments by an eligible holding compan...</description><pubDate>Wed, 23 Jul 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20100906?ValidDate=20100906&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances</title><description>Additional assessment on income of foreign trust or eligible holding company in certain circumstances Where a trust ceases to be a foreign trust for the purposes of these Regulati...</description><pubDate>Wed, 23 Jul 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030601?ValidDate=20030601&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003 (G.N. No. S ...</description><pubDate>Sun, 01 Jun 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 4 Deduction of certain losses not allowed</title><description>Deduction of certain losses not allowed No deduction shall be allowed under the Act to any eligible holding company or foreign trust in respect of any loss arising from any transa...</description><pubDate>Sun, 01 Jun 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030601?ValidDate=20030601&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances</title><description>Additional assessment on income of foreign trust or eligible holding company in certain circumstances Where a trust ceases to be a foreign trust for the purposes of these Regulati...</description><pubDate>Sun, 01 Jun 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030601?ValidDate=20030601&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Sun, 01 Jun 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030601?ValidDate=20030601&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003 (G.N. No. S ...</description><pubDate>Sun, 01 Jun 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030601?ValidDate=20030601&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances</title><description>Additional assessment on income of foreign trust or eligible holding company in certain circumstances Where a trust ceases to be a foreign trust for the purposes of these Regulati...</description><pubDate>Sun, 01 Jun 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030601?ValidDate=20030601&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Sun, 01 Jun 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20100906?ValidDate=20100906&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 4 Deduction of certain losses not allowed</title><description>Deduction of certain losses not allowed No deduction shall be allowed under the Act to any eligible holding company or foreign trust in respect of any loss arising from any transa...</description><pubDate>Sun, 01 Jun 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020702?ValidDate=20020702&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003 (G.N. No. S ...</description><pubDate>Tue, 02 Jul 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2A Foreign trust to which Regulations apply</title><description>Foreign trust to which Regulations apply Subject to paragraph (2), a trust shall be regarded as a foreign trust for the purposes of these Regulations if — it is a trust created in...</description><pubDate>Tue, 02 Jul 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every approved trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit ho...</description><pubDate>Tue, 02 Jul 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020702?ValidDate=20020702&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances</title><description>Additional assessment on income of foreign trust or eligible holding company in certain circumstances Where a trust ceases to be a foreign trust for the purposes of these Regulati...</description><pubDate>Tue, 02 Jul 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020702?ValidDate=20020702&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Tue, 02 Jul 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020702?ValidDate=20020702&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003 (G.N. No. S ...</description><pubDate>Tue, 02 Jul 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020702?ValidDate=20020702&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances</title><description>Additional assessment on income of foreign trust or eligible holding company in certain circumstances Where a trust ceases to be a foreign trust for the purposes of these Regulati...</description><pubDate>Tue, 02 Jul 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020702?ValidDate=20020702&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Tue, 02 Jul 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every approved trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit ho...</description><pubDate>Tue, 02 Jul 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20060130?ValidDate=20060130&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2A Foreign trust to which Regulations apply</title><description>Foreign trust to which Regulations apply Subject to paragraph (2), a trust shall be regarded as a foreign trust for the purposes of these Regulations if — it is a trust created in...</description><pubDate>Tue, 02 Jul 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003 (G.N. No. S ...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020503?ValidDate=20020503&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003 (G.N. No. S ...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020503?ValidDate=20020503&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG24/Published?DocDate=19950401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Exemption of Income of Foreign Trusts) Regulations and shall have effect for the year of assessment 1994 and subsequent ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG24/Published?DocDate=19950401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations; foreign trust me...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG24/Published?DocDate=19950401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to regulations 4 and 5, there shall be exempt from tax the specified income derived from designated investments by a foreign trust administered by a trustee comp...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG24/Published?DocDate=19950401&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 4 Deduction of certain losses not allowed</title><description>Deduction of certain losses not allowed No deduction shall be allowed under the Act to any foreign trust in respect of any loss arising from — the sale of any designated investmen...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG24/Published?DocDate=19950401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of t...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG24/Published?DocDate=19950401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every approved trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit ho...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG24/Published?DocDate=19950401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Exemption of Income of Foreign Trusts) Regulations and shall have effect for the year of assessment 1994 and subsequent ...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations; foreign trust me...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to regulations 4 and 5, there shall be exempt from tax the specified income derived from designated investments by a foreign trust administered by a trustee comp...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 4 Deduction of certain losses not allowed</title><description>Deduction of certain losses not allowed No deduction shall be allowed under the Act to any foreign trust in respect of any loss arising from — the sale of any designated investmen...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of t...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every approved trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit ho...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/19950401?ValidDate=19950401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/19950401?ValidDate=19950401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 2 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations; foreign trust me...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/19950401?ValidDate=19950401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Foreign Trusts) Regulations . It is not part of these Regulations. G. N...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 6 Keeping of records</title><description>Keeping of records Every approved trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit ho...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20020702?ValidDate=20020702&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 4 Deduction of certain losses not allowed</title><description>Deduction of certain losses not allowed No deduction shall be allowed under the Act to any foreign trust in respect of any loss arising from — the sale of any designated investmen...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20030601?ValidDate=20030601&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 3 Exemption</title><description>Exemption Subject to regulations 4 and 5, there shall be exempt from tax the specified income derived from designated investments by a foreign trust administered by a trustee comp...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG24/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Foreign Trusts) Regulations - 5 Regulations not applicable to certain foreign trusts</title><description>Regulations not applicable to certain foreign trusts These Regulations shall not apply to a foreign trust where any settlor or beneficiary or unit holder (as the case may be) of t...</description><pubDate>Sat, 01 Apr 1995 00:00:00 +0800</pubDate></item></channel></rss>