﻿<?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 (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-RG26/Historical/20080401?DocDate=20010531&amp;ValidDate=20080910&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7AA Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an a...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act 1966 to carry on general insurance busine...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 3A Previously approved insurers</title><description>Previously approved insurers Where an insurer registered under the Insurance Act 1966 was, on , an approved insurer under regulation 3 as in force before , it shall remain approve...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5 Concessionary rate of tax for income derived before 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived before of approved insurer Tax shall be payable at the rate of 10% on the following income derived before by an approved insurer: the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5A Concessionary rate of tax for income derived on or after 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived on or after of approved insurer Tax is payable at the rate of 10% on the income mentioned in paragraph (2) derived on or after by an a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5B Concessionary rate of tax for income derived before 1 July 2021 of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income derived before of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived before by ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5C Concessionary rates of tax and exemption for income derived on or after 1 July 2021 of approved marine hull and liability insurer</title><description>Concessionary rates of tax and exemption for income derived on or after of approved marine hull and liability insurer The income specified in paragraph (4) derived on or after by ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5D Concessionary rates of tax for income derived before 1 July 2021 of approved specialised insurer</title><description>Concessionary rates of tax for income derived before of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived befo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr5E-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5E Concessionary rates of tax and exemption for income derived on or after 1 July 2021 of approved specialised insurer</title><description>Concessionary rates of tax and exemption for income derived on or after of approved specialised insurer The income specified in paragraph (4) derived on or after by an approved sp...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7 Income derived before 1 July 2021 of approved marine hull and liability insurer exempt from tax</title><description>Income derived before of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfie...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7A Income derived before 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived before of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7AA Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7B Income derived before 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived before of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations in respect of income derived before 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived before For the purpose of determining the income mentioned in regulation 5(1), any item of expendi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8A Apportionment of expenses, allowances and donations in respect of income derived on or after 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived on or after For the purpose of determining the income mentioned in regulation 5A(2), all of the fo...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7AA Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5 Concessionary rate of tax for income derived before 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived before of approved insurer Tax shall be payable at the rate of 10% on the following income derived before by an approved insurer: the ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5A Concessionary rate of tax for income derived on or after 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived on or after of approved insurer Tax is payable at the rate of 10% on the income mentioned in paragraph (2) derived on or after by an a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5B Concessionary rate of tax for income derived before 1 July 2021 of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income derived before of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived before by ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5C Concessionary rates of tax and exemption for income derived on or after 1 July 2021 of approved marine hull and liability insurer</title><description>Concessionary rates of tax and exemption for income derived on or after of approved marine hull and liability insurer The income specified in paragraph (4) derived on or after by ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5D Concessionary rates of tax for income derived before 1 July 2021 of approved specialised insurer</title><description>Concessionary rates of tax for income derived before of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived befo...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5E-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5E Concessionary rates of tax and exemption for income derived on or after 1 July 2021 of approved specialised insurer</title><description>Concessionary rates of tax and exemption for income derived on or after of approved specialised insurer The income specified in paragraph (4) derived on or after by an approved sp...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7 Income derived before 1 July 2021 of approved marine hull and liability insurer exempt from tax</title><description>Income derived before of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfie...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7A Income derived before 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived before of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7AA Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7B Income derived before 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived before of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations in respect of income derived before 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived before For the purpose of determining the income mentioned in regulation 5(1), any item of expendi...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr8A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8A Apportionment of expenses, allowances and donations in respect of income derived on or after 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived on or after For the purpose of determining the income mentioned in regulation 5A(2), all of the fo...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5 Concessionary rate of tax for income derived before 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived before of approved insurer Tax shall be payable at the rate of 10% on the following income derived before by an approved insurer: the ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5A Concessionary rate of tax for income derived on or after 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived on or after of approved insurer Tax is payable at the rate of 10% on the income mentioned in paragraph (2) derived on or after by an a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5B Concessionary rate of tax for income derived before 1 July 2021 of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income derived before of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived before by ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5C Concessionary rates of tax and exemption for income derived on or after 1 July 2021 of approved marine hull and liability insurer</title><description>Concessionary rates of tax and exemption for income derived on or after of approved marine hull and liability insurer The income specified in paragraph (4) derived on or after by ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5D Concessionary rates of tax for income derived before 1 July 2021 of approved specialised insurer</title><description>Concessionary rates of tax for income derived before of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived befo...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5E-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5E Concessionary rates of tax and exemption for income derived on or after 1 July 2021 of approved specialised insurer</title><description>Concessionary rates of tax and exemption for income derived on or after of approved specialised insurer The income specified in paragraph (4) derived on or after by an approved sp...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7 Income derived before 1 July 2021 of approved marine hull and liability insurer exempt from tax</title><description>Income derived before of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfie...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7A Income derived before 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived before of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7AA Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7B Income derived before 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived before of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations in respect of income derived before 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived before For the purpose of determining the income mentioned in regulation 5(1), any item of expendi...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr8A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8A Apportionment of expenses, allowances and donations in respect of income derived on or after 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived on or after For the purpose of determining the income mentioned in regulation 5A(2), all of the fo...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability insurance an...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5D Concessionary rates of tax for income of approved specialised insurer</title><description>Concessionary rates of tax for income of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived by an approved spec...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfies such qualifyi...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5D Concessionary rates of tax for income of approved specialised insurer</title><description>Concessionary rates of tax for income of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived by an approved spec...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfies such qualifyi...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 2A Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such before ; an approved captive insurer that is approved as such before ; an approved marine hul...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability insurance an...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr4B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5C (Deleted)</title><description>Deleted by S 612/2017 wef 01/06/2017</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5D Concessionary rates of tax for income of approved specialised insurer</title><description>Concessionary rates of tax for income of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived by an approved spec...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfies such qualifyi...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5D Concessionary rates of tax for income of approved specialised insurer</title><description>Concessionary rates of tax for income of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived by an approved spec...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfies such qualifyi...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability insurance an...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5C (Deleted)</title><description>Deleted by S 612/2017 wef 01/06/2017</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26?ValidDate=20230428&amp;ProvIds=pr1-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations and shall have effect for t...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability insurance an...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Tax shall be payable at the rate of 10% on the following income derived by an approved insurer: the income derived from accepting ge...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5D Concessionary rates of tax for income of approved specialised insurer</title><description>Concessionary rates of tax for income of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived by an approved spec...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfies such qualifyi...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability insurance an...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5D Concessionary rates of tax for income of approved specialised insurer</title><description>Concessionary rates of tax for income of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived by an approved spec...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfies such qualifyi...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations This Legislative History is provided for the convenience of users o...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Tax shall be payable at the rate of 10% on the following income derived by an approved insurer: the income derived from accepting ge...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 79/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability insurance an...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5C Concessionary rate of tax for income of approved captive insurer</title><description>Concessionary rate of tax for income of approved captive insurer Subject to the conditions in paragraph (2), tax is payable at the rate of 10% on the income mentioned in regulatio...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5D-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5D Concessionary rates of tax for income of approved specialised insurer</title><description>Concessionary rates of tax for income of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived by an approved spec...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfies such qualifyi...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 79/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5D-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5D Concessionary rates of tax for income of approved specialised insurer</title><description>Concessionary rates of tax for income of approved specialised insurer Tax is payable at the rate of 5% on the income specified in paragraph (4) that is derived by an approved spec...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer whose approval is granted before , satisfies such qualifyi...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability insurance an...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5C Concessionary rate of tax for income of approved captive insurer</title><description>Concessionary rate of tax for income of approved captive insurer Subject to the conditions in paragraph (2), tax is payable at the rate of 10% on the income mentioned in regulatio...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability business and...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4C (Deleted)</title><description>Deleted by S 318/2016 wef 01/04/2013</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5A (Deleted)</title><description>Deleted by S 318/2016 wef 01/04/2013</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A (Deleted)</title><description>Deleted by S 318/2016 wef 01/04/2013</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability business and...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5A (Deleted)</title><description>Deleted by S 318/2016 wef 01/04/2013</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations and shall have effect for the year of asse...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 79/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability business and...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Tax shall be payable at the rate of 10% on the following income derived by an approved insurer: the income derived from accepting ge...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability business and...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 79/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations and shall have effect for the year of asse...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Tax shall be payable at the rate of 10% on the following income derived by an approved insurer: the income derived from accepting ge...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4C (Deleted)</title><description>Deleted by S 318/2016 wef 01/04/2013</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5A (Deleted)</title><description>Deleted by S 318/2016 wef 01/04/2013</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A (Deleted)</title><description>Deleted by S 318/2016 wef 01/04/2013</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4C (Deleted)</title><description>Deleted by S 318/2016 wef 01/04/2013</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5A (Deleted)</title><description>Deleted by S 318/2016 wef 01/04/2013</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A (Deleted)</title><description>Deleted by S 318/2016 wef 01/04/2013</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability business and...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Tax shall be payable at the rate of 10% on the following income derived by an approved insurer: the income derived from accepting ge...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Tax shall be payable at the rate of 5% on the following income derived by an approved takaful insurer: the income ...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5B Concessionary rate of tax for income of approved marine hull and liability insurer</title><description>Concessionary rate of tax for income of approved marine hull and liability insurer Tax shall be payable at the rate of 5% on the following income derived by an approved marine hul...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer The dividends and interest under regulation 5(1)(b )(ii) derived by an approved...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Income of approved marine hull and liability insurer exempt from tax</title><description>Income of approved marine hull and liability insurer exempt from tax Where an approved marine hull and liability insurer satisfies such qualifying conditions as the Minister or su...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Tax shall be payable at the rate of 5% on the following income derived by an approved takaful insurer: the income ...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any insurer carrying on marine hull and liability business and...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Tax shall be payable at the rate of 10% on the following income derived by an approved insurer: the income derived from accepting ge...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer Subject to regulation 6A, the dividends and interest under regulation 5(1)(b )(...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulations 5 and 5A, there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer Subject to regulation 6A, the dividends and interest under regulation 5(1)(b )(...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulations 5 and 5A, there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations . It is not part...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations and shall have effect for the year of asse...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 3A Previously approved insurers</title><description>Previously approved insurers Where an insurer registered under the Insurance Act (Cap. 142) was, on , an approved insurer under regulation 3 as in force before , it shall remain a...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any approved insurer and if he considers it expedient in the p...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4C Approval of takaful insurer</title><description>Approval of takaful insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general ta...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to regulation 5A, 7, 7A or 7B, tax shall be payable at the rate of 10% on the following income derived by an approved insure...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Notwithstanding regulation 5 and subject to regulations 7, 7A and 7B, tax shall be payable at the rate of 5% on th...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer Subject to regulation 6A, the dividends and interest under regulation 5(1)(b )(...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulations 5 and 5A, there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer Subject to regulation 6A, the dividends and interest under regulation 5(1)(b )(...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulations 5 and 5A, there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer, and capita...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any approved insurer and if he considers it expedient in the p...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to regulation 5A, 7, 7A or 7B, tax shall be payable at the rate of 10% on the following income derived by an approved insure...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Notwithstanding regulation 5 and subject to regulations 7, 7A and 7B, tax shall be payable at the rate of 5% on th...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4C Approval of takaful insurer</title><description>Approval of takaful insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general ta...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations and shall have effect for the year of asse...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 3A Previously approved insurers</title><description>Previously approved insurers Where an insurer registered under the Insurance Act (Cap. 142) was, on , an approved insurer under regulation 3 as in force before , it shall remain a...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers ) Regulations and shall have effect for the year of ass...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A ; approved insurance company means any insurer approved under re...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any approved insurer and if he considers it expedient in the p...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4C Approval of takaful insurer</title><description>Approval of takaful insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general ta...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to regulation 5A , 7 , 7A or 7B, tax shall be payable at the rate of 10% on the following income derived by an approved insu...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Notwithstanding regulation 5 and subject to regulations 7, 7A and 7B, tax shall be payable at the rate of 5% on th...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer Subject to regulation 6A , the dividends and interest under regulation 5(1)(b )...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulations 5 and 5A, there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer , and capit...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers ) Regulations and shall have effect for the year of ass...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A ; approved insurance company means any insurer approved under re...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any approved insurer and if he considers it expedient in the p...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4C Approval of takaful insurer</title><description>Approval of takaful insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general ta...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to regulation 5A , 7 , 7A or 7B, tax shall be payable at the rate of 10% on the following income derived by an approved insu...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Notwithstanding regulation 5 and subject to regulations 7, 7A and 7B, tax shall be payable at the rate of 5% on th...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer Subject to regulation 6A , the dividends and interest under regulation 5(1)(b )...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulations 5 and 5A, there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurer , and capit...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A ; approved insurance company means any insurance company approve...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4C Approval of takaful insurer</title><description>Approval of takaful insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general ta...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to regulation 7 regulation 5A , 7 7A 7B, tax shall be payable at the rate of 10% on the following income derived by an appro...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Notwithstanding regulation 5 and subject to regulations 7, 7A and 7B, tax shall be payable at the rate of 5% on th...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer Subject to regulation 6A , the dividends and interest under regulation 5(1)(b )...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulations 5 and 5A , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basi...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A ; approved insurance company means any insurance company approve...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4C Approval of takaful insurer</title><description>Approval of takaful insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general ta...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to regulation 7 regulation 5A , 7 7A 7B, tax shall be payable at the rate of 10% on the following income derived by an appro...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Notwithstanding regulation 5 and subject to regulations 7, 7A and 7B, tax shall be payable at the rate of 5% on th...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments for approved insurer Subject to regulation 6A , the dividends and interest under regulation 5(1)(b )...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6A Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer</title><description>Calculation of dividends, qualifying return in lieu of interest and gains from sale of offshore investments for approved takaful insurer The dividends and qualifying return in lie...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulations 5 and 5A , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basi...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A ; approved insurance company means any insurance company approve...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 7regulation 7 7A 7B , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis period...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A ; approved insurance company means any insurance company approve...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4B Approval of specialised insurer</title><description>Approval of specialised insurer The Minister or such person as he may appoint may, upon application by any insurer underwriting offshore qualifying specialised insurance risks and...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 7regulation 7 7A 7B , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis period...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7B Income of approved specialised insurer exempt from tax</title><description>Income of approved specialised insurer exempt from tax There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or an approved specialised insure...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 01 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A ; S 79/2009 approved insurance company means any insurance compa...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060901?ValidDate=20060901&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 7regulation 7 7A , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the in...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis period...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or to be exempted from tax under ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A ; S 79/2009 approved insurance company means any insurance compa...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 4A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 7regulation 7 7A , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the in...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis period...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer, an approved captive insurer or to be exempted from tax under ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20060217?ValidDate=20060217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 79/2009 , wef Y/A 2005 &amp; Sub Ys/A:2009-SL-134-RG-79 appro...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis period...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 79/2009 , wef Y/A 2005 &amp; Sub Ys/A:2009-SL-134-RG-79 appro...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 3 Approval of insurer</title><description>Approval of insurer The Minister or such person as he may appoint may, upon application by any insurer registered under the Insurance Act (Cap. 142) to carry on general insurance ...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis period...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 79/2009 , wef Y/A 2005 &amp; Sub Ys/A:2009-SL-134-RG-79 appro...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act (Cap. 142) to carry o...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 7regulation 7 , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the incom...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis period...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurerto be exempted from tax under regulation 7  — the Comptroller s...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 79/2009 , wef Y/A 2005 &amp; Sub Ys/A:2009-SL-134-RG-79 appro...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act (Cap. 142) to carry o...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 7 Exemption from tax</title><description>Exemption from tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis period...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 7regulation 7 , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the incom...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurerto be exempted from tax under regulation 7  — the Comptroller s...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=20010531&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations and shall have effect for the y...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=20010531&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 79/2009 , wef Y/A 2005 &amp; Sub Ys/A:2009-SL-134-RG-79 appro...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act (Cap. 142) to carry o...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=20010531&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any approved insurance company and if he considers it expedien...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=20010531&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 7regulation 7 , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the incom...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=20010531&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Exemption from income tax</title><description>Exemption from income tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=20010531&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=20010531&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurerto be exempted from tax under regulation 7  — the Comptroller s...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations and shall have effect for the y...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 79/2009 , wef Y/A 2005 &amp; Sub Ys/A:2009-SL-134-RG-79 appro...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act (Cap. 142) to carry o...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any approved insurance company and if he considers it expedien...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 7regulation 7 , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the incom...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Exemption from income tax</title><description>Exemption from income tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurerto be exempted from tax under regulation 7  — the Comptroller s...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 79/2009 , wef Y/A 2005 &amp; Sub Ys/A:2009-SL-134-RG-79 appro...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act (Cap. 142) to carry o...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 5 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 7regulation 7 , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the incom...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 6 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 5(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 7 Exemption from income tax</title><description>Exemption from income tax Notwithstanding regulation 5 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 8 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 9 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurerto be exempted from tax under regulation 7  — the Comptroller s...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20010531?ValidDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore GEneral Insurers) Regulations . It is not part...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations and shall have effect for the y...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurers) Regulations - 4 Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any approved insurance company and if he considers it expedien...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; approved marine hull and liability insurer means any insuran...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 3A Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any approved insurance company and if he considers it expedient...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 5A , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the income derived fr...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 4(1)(b )(ii) derived by an approved insurance company for...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 5A Exemption from income tax</title><description>Exemption from income tax Notwithstanding regulation 4 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis ...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, a...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 7 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer to be exempted from tax under regulation 5A  — the Comptroller ...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations . It i...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; approved marine hull and liability insurer means any insuran...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulation 5A , tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the income derived fr...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 4(1)(b )(ii) derived by an approved insurance company for...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 7 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved marine hull and liability insurer to be exempted from tax under regulation 5A  — the Comptroller ...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations . It i...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 3A Approval of marine hull and liability insurer</title><description>Approval of marine hull and liability insurer The Minister or such person as he may appoint may, upon application by any approved insurance company and if he considers it expedient...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 5A Exemption from income tax</title><description>Exemption from income tax Notwithstanding regulation 4 , there shall be exempt from tax the following income derived by an approved marine hull and liability insurer for the basis ...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, a...</description><pubDate>Wed, 24 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations and shall have effect for the y...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; capital allowances means the allowances under section 19, 1...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act [Cap. 142] to carry o...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Taxshall be payable at the rate of 10% on the following income derived by an approved insurance company: the income derived from accepting general insura...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 4(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19960515?ValidDate=19960515&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations . It ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations and shall have effect for the y...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG26/Historical/19991124?ValidDate=19991124&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act [Cap. 142] to carry o...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations and shall have effect for the y...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; capital allowances means the allowances under section 19, 1...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act [Cap. 142] to carry o...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Taxshall be payable at the rate of 10% on the following income derived by an approved insurance company: the income derived from accepting general insura...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 4(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations . It ...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations and shall have effect for the y...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; capital allowances means the allowances under section 19, 1...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act [Cap. 142] to carry o...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Taxshall be payable at the rate of 10% on the following income derived by an approved insurance company: the income derived from accepting general insura...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments</title><description>Calculation of dividends, interest and gains from sale of offshore investments The dividends and interest under regulation 4(1)(b )(ii) derived by an approved insurance company fo...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore general insurance business of an approved insurance company, ...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG26/Published?DocDate=19950505&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore General Insurance Companies) Regulations . It ...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item></channel></rss>