| Calculation of dividends, interest and gains from sale of offshore investments |
| Calculation of dividends, interest and gains from sale of offshore investments for approved insurer |
6.—(1) The dividends and interest under regulation 5(1)(b)(ii) derived by an approved insurer for the basis period for any year of assessment shall be ascertained by the formula —
[S 213/2013 wef 19/02/2011]
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