| Income of approved specialised insurer exempt from tax |
| Income derived before 1 July 2021 of approved specialised insurer exempt from tax |
7B.—(1) There shall be exempt from tax the following income derived by an approved specialised insurer (including one who is also an approved insurer) in a basis period for any year of assessment and before 1 September 2016, if the insurer’s approval is granted before that date:
[S 493/2021 wef 01/07/2021] |