Income Tax (Exemption of Income of Foreign Trusts) Regulations
Table of Contents
1 Citation
2 Definitions
2A Foreign trust to which Regulations apply
3 Exemption
4 Deduction of certain losses not allowed
5 Regulations not applicable to certain foreign trusts
6 Keeping of records
7 Additional assessment on income of foreign trust or eligible holding company in certain circumstances
THE 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
Legislative History