﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-RG27?DocDate=20230421&amp;TransactionDate=20240228235959&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 (3), the income specified in paragraph (2) derived on or after by an ap...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27?ValidDate=20230428&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 both general insurance bu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 approved...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 and...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 do...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 gen...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 5C (Deleted)</title><description>Deleted by S 613/2017 wef 01/06/2017</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 befor...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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)(c )(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-RG27?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 qualifyin...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 (3), the income specified in paragraph (2) derived on or after by an ap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7C Income derived on or after 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived on or after of approved specialised insurer exempt from tax Income of the type and amount specified in paragraph (2) that is derived on or after by an approved speci...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 or offshore life business of an app...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 insurer...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr10-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any yea...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 (3), the income specified in paragraph (2) derived on or after by an ap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27?ValidDate=20210701&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) 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 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr4C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 4C (Deleted)</title><description>Deleted by S 319/2016 wef 01/04/2013</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20230428&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 5A (Deleted)</title><description>Deleted by S 319/2016 wef 01/04/2013</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 befor...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20211231&amp;ProvIds=pr6A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 6A (Deleted)</title><description>Deleted by S 319/2016 wef 01/04/2013</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 (3), the income specified in paragraph (2) derived on or after by an ap...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27?ValidDate=20210701&amp;ProvIds=pr7C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7C Income derived on or after 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived on or after of approved specialised insurer exempt from tax Income of the type and amount specified in paragraph (2) that is derived on or after by an approved speci...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 insurer...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr10-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) 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 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 befor...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 (3), the income specified in paragraph (2) derived on or after by an ap...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 7C Income derived on or after 1 July 2021 of approved specialised insurer exempt from tax</title><description>Income derived on or after of approved specialised insurer exempt from tax Income of the type and amount specified in paragraph (2) that is derived on or after by an approved speci...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr9-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 insurer...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr10-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 speci...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 approved...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 do...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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)(c )(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-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 qualifyin...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 or offshore life business of an app...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20171026&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20171026&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 do...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20171026&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 speci...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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)(c )(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-RG27?ValidDate=20171026&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 qualifyin...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20171026&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 approved...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20171026&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27?ValidDate=20171026&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 or offshore life business of an app...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20171026&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 both general insura...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 and...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 5C (Deleted)</title><description>Deleted by S 613/2017 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-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 both general insura...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 and...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 do...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr4B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20171026&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - 5C (Deleted)</title><description>Deleted by S 613/2017 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-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 speci...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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)(c )(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-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 qualifyin...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 approved...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 or offshore life business of an app...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 do...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 speci...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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)(c )(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-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 qualifyin...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 approved...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 or offshore life business of an app...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 gen...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27?ValidDate=20171026&amp;ProvIds=pr1-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 Composite Insurance Business) Regulations and shall have effect for ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 and...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 do...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 gen...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) 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 regulation...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 speci...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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)(c )(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-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 qualifyin...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 approved...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 or offshore life business of an app...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 and...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 do...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 hull...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) 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 regulation...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 speci...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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)(c )(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-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 qualifyin...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 approved...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr7B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr8-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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 or offshore life business of an app...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations This Legislative History is provided for the convenience of users ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Composite 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-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 insurer...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 and...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 do...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 hull...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 regulation...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5D-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 speci...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 qualifyin...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 approved...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an app...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 insurer...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . It...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 and...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 do...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 hull...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 qualifyin...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 approved...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an app...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . It...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 regulation...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5D-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 speci...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both general insur...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both general insur...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 80/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(ii) derived by an approved...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 80/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(ii) derived by an approved...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 80/2009 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 80/2009 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 4C (Deleted)</title><description>Deleted by S 319/2016 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-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 5A (Deleted)</title><description>Deleted by S 319/2016 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-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 6A (Deleted)</title><description>Deleted by S 319/2016 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 80/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 4C (Deleted)</title><description>Deleted by S 319/2016 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-RG27/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 5A (Deleted)</title><description>Deleted by S 319/2016 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 6A (Deleted)</title><description>Deleted by S 319/2016 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 80/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 80/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 80/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Mon, 25 Feb 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Wed, 31 Aug 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 80/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )(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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110831?ValidDate=20110831&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 4A; S 80/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Fri, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Fri, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Fri, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Fri, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Fri, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Fri, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Fri, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Fri, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Fri, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Fri, 22 May 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both general insur...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both gener...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20041027?ValidDate=20041027&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both gener...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130225?ValidDate=20130225&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both general insur...</description><pubDate>Wed, 27 Oct 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations and shall have effect for the year of as...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both general insur...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both gener...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 ins...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG27/Published?DocDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations and shall have effect for the year of as...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090522?ValidDate=20090522&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both general insur...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both gener...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 ins...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both general insur...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr4C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 both gener...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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)(c )...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr6A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 or offshore life business of an ap...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 10 Apportionment of income between policyholders and shareholders</title><description>Apportionment of income between policyholders and shareholders Any income derived from a participating fund in relation to offshore life business by an approved insurer for any ye...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20010531?ValidDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 Composite Insurance Companies) Regulations . I...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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 ins...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr4B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite 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, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG27/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Composite Insurers) Regulations and shall have effect for the year of as...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item></channel></rss>