﻿<?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 Life Insurance Business) Regulations amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-RG28?DocDate=20230421&amp;ValidDate=20240429&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5C Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an ap...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of th...</description><pubDate>Fri, 28 Apr 2023 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 wef 17/02/2006 approved insurer means any insurer appr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2A Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such before ; and an approved captive insurer that is approved as such before . S 611/2017 wef 01/0...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life 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 life insurance business o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr3AA-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3AA 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-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3A 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-RG28?ValidDate=20211231&amp;ProvIds=pr3B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3B (Deleted)</title><description>Deleted by S 320/2016 wef 01/04/2013</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4 Concessionary rate of tax for income derived before 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived before of approved insurer Tax shall be payable at the rate of 10% on the following income derived before by an approved insurer: the a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A Concessionary rate of tax for income derived on or after 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived on or after of approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 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 4(1)(b )(ii) derived by an approved ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A 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 before by an approved captive insurer (including one w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr5B-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5B Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved captive insurer to be exempted from tax under regulation 5A — the Comptroller shall have regard t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5C Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an ap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20230428&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5D Determination of exempt income of approved captive insurer derived on or after 1 July 2021</title><description>Determination of exempt income of approved captive insurer derived on or after In determining the amount of exempt income of an approved captive insurer under regulation 5C(1) — th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations in respect of income derived before 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived before For the purpose of determining the income mentioned in regulation 4(1), any item of expendit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6A Apportionment of expenses, allowances and donations in respect of income derived on or after 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived on or after For the purpose of determining the income mentioned in regulation 4A(2), all of the fol...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 7 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-RG28?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5C Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an ap...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 wef 17/02/2006 approved insurer means any insurer appr...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4 Concessionary rate of tax for income derived before 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived before of approved insurer Tax shall be payable at the rate of 10% on the following income derived before by an approved insurer: the a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A Concessionary rate of tax for income derived on or after 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived on or after of approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 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 4(1)(b )(ii) derived by an approved ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A 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 before by an approved captive insurer (including one w...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5C Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an ap...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5D Determination of exempt income of approved captive insurer derived on or after 1 July 2021</title><description>Determination of exempt income of approved captive insurer derived on or after In determining the amount of exempt income of an approved captive insurer under regulation 5C(1) — th...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations in respect of income derived before 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived before For the purpose of determining the income mentioned in regulation 4(1), any item of expendit...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr6A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6A Apportionment of expenses, allowances and donations in respect of income derived on or after 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived on or after For the purpose of determining the income mentioned in regulation 4A(2), all of the fol...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of th...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 wef 17/02/2006 approved insurer means any insurer appr...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4 Concessionary rate of tax for income derived before 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived before of approved insurer Tax shall be payable at the rate of 10% on the following income derived before by an approved insurer: the a...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A Concessionary rate of tax for income derived on or after 1 July 2021 of approved insurer</title><description>Concessionary rate of tax for income derived on or after of approved insurer Subject to this regulation, tax is payable at the rate of 10% on the income mentioned in paragraph (2) ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 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 4(1)(b )(ii) derived by an approved ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A 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 before by an approved captive insurer (including one w...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5C-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5C Income derived on or after 1 July 2021 of approved captive insurer exempt from tax</title><description>Income derived on or after of approved captive insurer exempt from tax Subject to the condition in paragraph (4), the income mentioned in paragraph (2) derived on or after by an ap...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5D-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5D Determination of exempt income of approved captive insurer derived on or after 1 July 2021</title><description>Determination of exempt income of approved captive insurer derived on or after In determining the amount of exempt income of an approved captive insurer under regulation 5C(1) — th...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations in respect of income derived before 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived before For the purpose of determining the income mentioned in regulation 4(1), any item of expendit...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr6A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6A Apportionment of expenses, allowances and donations in respect of income derived on or after 1 July 2021</title><description>Apportionment of expenses, allowances and donations in respect of income derived on or after For the purpose of determining the income mentioned in regulation 4A(2), all of the fol...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of th...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life 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 Life Insurance Business) Regulations and shall have effect for the y...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28?ValidDate=20210701&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2A Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such before ; and an approved captive insurer that is approved as such before . S 611/2017 wef 01/0...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3A 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-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A</title><description>[Deleted by S 611/2017 wef 01/06/2017 ]</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 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 4(1)(b )(ii) derived by an approved ...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A 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-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer, and capital allowances a...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of th...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 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 4(1)(b )(ii) derived by an approved ...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A 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-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer, and capital allowances a...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of th...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A</title><description>[Deleted by S 611/2017 wef 01/06/2017 ]</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2A Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such before ; and an approved captive insurer that is approved as such before . S 611/2017 wef 01/0...</description><pubDate>Thu, 26 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3A 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-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2A Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such before ; and an approved captive insurer that is approved as such before . S 611/2017 wef 01/...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life 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 life insurance busi...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - deleteElement</title><description>Concessionary rate of tax for approved captive insurer Subject to the conditions in paragraph (2), tax is payable at the rate of 10% on the income mentioned in regulation 5A(1)(a ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A</title><description>[Deleted by S 611/2017 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-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer, and capital allowances ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of t...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer, and capital allowances ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of t...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr2A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2A Application</title><description>Application These Regulations apply to — an approved insurer that is approved as such before ; and an approved captive insurer that is approved as such before . S 611/2017 wef 01/...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A</title><description>[Deleted by S 611/2017 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-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - deleteElement</title><description>Concessionary rate of tax for approved captive insurer Subject to the conditions in paragraph (2), tax is payable at the rate of 10% on the income mentioned in regulation 5A(1)(a ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life 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 life insurance busi...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr1-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life 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 Life Insurance Business) Regulations and shall have effect for the ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3A 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 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4 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 amount referred to in section 26...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A Concessionary rate of tax for approved captive insurer</title><description>Concessionary rate of tax for approved captive insurer Subject to the conditions in paragraph (2), tax is payable at the rate of 10% on the income mentioned in regulation 5A(1)(a ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer, and capital allowances ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of t...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 3A 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 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr5A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 5A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr6-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer, and capital allowances ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=xv-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - Legislative History</title><description>formerly known as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations This Legislative History is provided for the convenience of users of t...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr4A-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4A Concessionary rate of tax for approved captive insurer</title><description>Concessionary rate of tax for approved captive insurer Subject to the conditions in paragraph (2), tax is payable at the rate of 10% on the income mentioned in regulation 5A(1)(a ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr1-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life 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 Life Insurance Business) Regulations and shall have effect for the ...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr2-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr4-</link><title>Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations - 4 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 amount referred to in section 26...</description><pubDate>Tue, 05 Jul 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4A Concessionary rate of tax for approved captive insurer</title><description>Concessionary rate of tax for approved captive insurer Subject to the conditions in paragraph (2), tax is payable at the rate of 10% on the income mentioned in regulation 5A(1)(a ...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4A Concessionary rate of tax for approved captive insurer</title><description>Concessionary rate of tax for approved captive insurer Subject to the conditions in paragraph (2), tax is payable at the rate of 10% on the income mentioned in regulation 5A(1)(a ...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 life insurance bus...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160705?ValidDate=20160705&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 life insurance bus...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3A 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-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3A 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-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 wef 17/02/2006 approved insurer means any insurer app...</description><pubDate>Tue, 05 Aug 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 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-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(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-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 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-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(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-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations and shall have effect for the year of assessm...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 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-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 life insurance bus...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr3AA-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3AA 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 ap...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3B (Deleted)</title><description>Deleted by S 320/2016 wef 01/04/2013</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4 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 amount referred to in section 2...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4A (Deleted)</title><description>Deleted by S 320/2016 wef 01/04/2013</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5B Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved captive insurer to be exempted from tax under regulation 5A — the Comptroller shall have regard t...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C (Deleted)</title><description>Deleted by S 320/2016 wef 01/04/2013</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 7 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>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; S 81/2009 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-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20140805?ValidDate=20140805&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 life insurance bus...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4A (Deleted)</title><description>Deleted by S 320/2016 wef 01/04/2013</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations and shall have effect for the year of assessm...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4 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 amount referred to in section 2...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20171026?ValidDate=20171026&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C (Deleted)</title><description>Deleted by S 320/2016 wef 01/04/2013</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3AA-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3AA 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 ap...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3B (Deleted)</title><description>Deleted by S 320/2016 wef 01/04/2013</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5B Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved captive insurer to be exempted from tax under regulation 5A — the Comptroller shall have regard t...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 7 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>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3B (Deleted)</title><description>Deleted by S 320/2016 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4 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 amount referred to in section 26...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4A (Deleted)</title><description>Deleted by S 320/2016 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5B Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved captive insurer to be exempted from tax under regulation 5A — the Comptroller shall have regard ...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C (Deleted)</title><description>Deleted by S 320/2016 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer, and capital allowances ...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 7 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A; approved insurer means any insurer approved under regulation 3;...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4 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 amount referred to in section 26...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 4(1)(b )(ii) derived by an approved...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5B Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved captive insurer to be exempted from tax under regulation 5A — the Comptroller shall have regard ...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer, and capital allowances ...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 7 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3B (Deleted)</title><description>Deleted by S 320/2016 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4A (Deleted)</title><description>Deleted by S 320/2016 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C (Deleted)</title><description>Deleted by S 320/2016 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Mon, 01 Apr 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 5C , the dividends and interest under regulation 4(1)(b )...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C 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-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 5C , the dividends and interest under regulation 4(1)(b )...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C 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-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Sat, 19 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3A 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-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 5C , the dividends and interest under regulation 4(1)(b )...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C 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-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 5C , the dividends and interest under regulation 4(1)(b )...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C 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-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Wed, 16 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3A 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-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations and shall have effect for the year of assessm...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A ; approved insurer means any insurer approved under regulation 3...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 life insurance bus...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr3AA-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3AA Previously approved insurers</title><description>Previously approved insurers Where an insurer registered under the Insurance Act (Cap. 142) was, on , an approved insurer under regulation 3 as in force before , it shall remain a...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 5C , the dividends and interest under regulation 4(1)(b )...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C 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-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110216?ValidDate=20110216&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 7 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 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 5C , the dividends and interest under regulation 4(1)(b )...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C 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-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A ; approved insurer means any insurer approved under regulation 3...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 7 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 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations and shall have effect for the year of assessm...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 life insurance bus...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20130401?ValidDate=20130401&amp;ProvIds=pr3AA-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3AA Previously approved insurers</title><description>Previously approved insurers Where an insurer registered under the Insurance Act (Cap. 142) was, on , an approved insurer under regulation 3 as in force before , it shall remain a...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers ) Regulations and shall have effect for the year of assess...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A ; approved insurer means any insurer approved under regulation 3...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3B 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 life takaf...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to regulations 4A and 5A, tax shall be payable at the rate of 10% on the following income derived by an approved insurer : t...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Notwithstanding regulation 4 and subject to regulation 5A , tax shall be payable at the rate of 5% on the followin...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 5C , the dividends and interest under regulation 4(1)(b )...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C 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-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 7 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, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers ) Regulations and shall have effect for the year of assess...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A ; approved insurer means any insurer approved under regulation 3...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 5C , the dividends and interest under regulation 4(1)(b )...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C 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-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurer , and capital allowances...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 7 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, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3B 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 life takaf...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to regulations 4A and 5A, tax shall be payable at the rate of 10% on the following income derived by an approved insurer : t...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Notwithstanding regulation 4 and subject to regulation 5A , tax shall be payable at the rate of 5% on the followin...</description><pubDate>Wed, 25 Feb 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A ; approved insurance company means any insurance company approve...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3A 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, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3B 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 life takaf...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to regulations 4A and 5A, tax shall be payable at the rate of 10% on the following income derived by an approved insurance c...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Notwithstandingregulation 4 and subject to regulation 5A , tax shall be payable at the rate of 5% on the following...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 5C , the dividends and interest under regulation 4(1)(b )...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5B Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved captive insurer to be exempted from tax under regulation 5A  — the Comptroller shall have regard...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C 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-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurance company, and capital a...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 7 Apportionment of income between policy-holders and shareholders</title><description>Apportionment of income between policy-holders and shareholders Any income of an approved insurance company for any year of assessment taxable at the rate of 10% in accordance wit...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A ; approved insurance company means any insurance company approve...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr3B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3B 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 life takaf...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4 Concessionary rate of tax for approved insurer</title><description>Concessionary rate of tax for approved insurer Subject to regulations 4A and 5A, tax shall be payable at the rate of 10% on the following income derived by an approved insurance c...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 4A Concessionary rate of tax for income of approved takaful insurer</title><description>Concessionary rate of tax for income of approved takaful insurer Notwithstandingregulation 4 and subject to regulation 5A , tax shall be payable at the rate of 5% on the following...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5 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 5C , the dividends and interest under regulation 4(1)(b )...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5A 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-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr5C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5C 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-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurance company, and capital a...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 7 Apportionment of income between policy-holders and shareholders</title><description>Apportionment of income between policy-holders and shareholders Any income of an approved insurance company for any year of assessment taxable at the rate of 10% in accordance wit...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life 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 Life Insurers) Regulations . It is not part of...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 3A 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, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20110219?ValidDate=20110219&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations - 5B Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved captive insurer to be exempted from tax under regulation 5A  — the Comptroller shall have regard...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations and shall have effect for the year...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A ; S 81/2009 approved insurance company means any insurance compa...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) 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 life insurance bus...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 3A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5B Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved captive insurer to be exempted from tax under regulation 5A the Comptroller shall have regard to...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurance company, and capital a...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations . It is not part of...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved captive insurer means any captive insurer approved under regulation 3A ; S 81/2009 approved insurance company means any insurance compa...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5A Income of approved captive insurer exempt from tax</title><description>Income of approved captive insurer exempt from tax There shall be exempt from tax the following income derived by an approved captive insurer (including one who is also an approve...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5B Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved captive insurer to be exempted from tax under regulation 5A the Comptroller shall have regard to...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurance company, and capital a...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr3A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 3A Approval of captive insurer</title><description>Approval of captive insurer The Minister or such person as he may appoint may, upon application by any captive insurer and if he considers it expedient in the public interest to d...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations . It is not part of...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations and shall have effect for the year...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20090225?ValidDate=20090225&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) 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 life insurance bus...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 81/2009 , wef Y/A 2005 &amp; Sub Ys/A capital allowances mean...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) 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 life insurance bus...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the offshore life insurance surplus (but exclud...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer ...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurance company, and capital a...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 7 Apportionment of income between policy-holders and shareholders</title><description>Apportionment of income between policy-holders and shareholders Any income of an approved insurance company for any year of assessment taxable at the rate of 10% in accordance wit...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations . It is not part of...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 81/2009 , wef Y/A 2005 &amp; Sub Ys/A capital allowances mean...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) 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 life insurance bus...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer ...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurance company, and capital a...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurers) Regulations . It is not part of...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the offshore life insurance surplus (but exclud...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 7 Apportionment of income between policy-holders and shareholders</title><description>Apportionment of income between policy-holders and shareholders Any income of an approved insurance company for any year of assessment taxable at the rate of 10% in accordance wit...</description><pubDate>Thu, 02 Jun 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies Insurance Companies) Regulations and shall have...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 81/2009 , wef Y/A 2005 &amp; Sub Ys/A capital allowances mean...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act [Cap. 142] to carry o...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the offshore life insurance surplus (but exclud...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurance company, and capital a...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 7 Apportionment of income between policy-holders and shareholders</title><description>Apportionment of income between policy-holders and shareholders Any income of an approved insurance company for any year of assessment taxable at the rate of 10% in accordance wit...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations . It is ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 81/2009 , wef Y/A 2005 &amp; Sub Ys/A capital allowances mean...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act [Cap. 142] to carry o...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the offshore life insurance surplus (but exclud...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurance company, and capital a...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 7 Apportionment of income between policy-holders and shareholders</title><description>Apportionment of income between policy-holders and shareholders Any income of an approved insurance company for any year of assessment taxable at the rate of 10% in accordance wit...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/19960515?ValidDate=19960515&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations . It is ...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG28/Historical/20050602?ValidDate=20050602&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies Insurance Companies) Regulations and shall have...</description><pubDate>Wed, 15 May 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG28/Published?DocDate=19950505&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies Insurance Companies) Regulations and shall have...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG28/Published?DocDate=19950505&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved insurance company means any insurance company approved under regulation 3 ; S 81/2009 , wef Y/A 2005 &amp; Sub Ys/A capital allowances mean...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG28/Published?DocDate=19950505&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 3 Approval of insurance company</title><description>Approval of insurance company The Minister or such person as he may appoint may, upon application by any insurance company registered under the Insurance Act [Cap. 142] to carry o...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG28/Published?DocDate=19950505&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on the following income derived by an approved insurance company: the offshore life insurance surplus (but exclud...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG28/Published?DocDate=19950505&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 5 Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer</title><description>Calculation of dividends, interest and gains from sale of offshore investments.Calculation of dividends, interest and gains from sale of offshore investments for approved insurer ...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG28/Published?DocDate=19950505&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 6 Apportionment of expenses, allowances and donations</title><description>Apportionment of expenses, allowances and donations Any item of expenditure not directly attributable to the offshore life business of an approved insurance company, and capital a...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG28/Published?DocDate=19950505&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - 7 Apportionment of income between policy-holders and shareholders</title><description>Apportionment of income between policy-holders and shareholders Any income of an approved insurance company for any year of assessment taxable at the rate of 10% in accordance wit...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG28/Published?DocDate=19950505&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Offshore Life Insurance Companies) Regulations . It is ...</description><pubDate>Fri, 05 May 1995 00:00:00 +0800</pubDate></item></channel></rss>