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I...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — Authority means the Monetary Authority of Singapore; S 239/2016 wef 28/06/2013 debt securities , Islamic debt securities , primary dealer and Sin...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — any interest derived by a company on or after from any qualifying debt securities issued during the period fr...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution on or after from arranging, underwriting and distributing any qualifying debt securitie...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32?ValidDate=20140101&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3, the Comptroller shall determine — the income chargeable to tax of a company or fin...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4 — the Comptroller shal...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 7 Requirement to submit return</title><description>Requirement to submit return The concessionary rate of tax referred to in regulation 3(aa ) shall not apply to any interest derived by a company from any qualifying debt securities...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . I...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — Authority means the Monetary Authority of Singapore; S 239/2016 wef 28/06/2013 debt securities , Islamic debt securities , primary dealer and Sin...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — any interest derived by a company on or after from any qualifying debt securities issued during the period fr...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution on or after from arranging, underwriting and distributing any qualifying debt securitie...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 7 Requirement to submit return</title><description>Requirement to submit return The concessionary rate of tax referred to in regulation 3(aa ) shall not apply to any interest derived by a company from any qualifying debt securities...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . I...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — Authority means the Monetary Authority of Singapore; S 239/2016 wef 28/06/2013 debt securities , Islamic debt securities , primary dealer and Sin...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — any interest derived by a company on or after from any qualifying debt securities issued during the period fr...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution on or after from arranging, underwriting and distributing any qualifying debt securitie...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3, the Comptroller shall determine — the income chargeable to tax of a company or fin...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4 — the Comptroller shal...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 7 Requirement to submit return</title><description>Requirement to submit return The concessionary rate of tax referred to in regulation 3(aa ) shall not apply to any interest derived by a company from any qualifying debt securities...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . I...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — Authority means the Monetary Authority of Singapore; S 239/2016 wef 28/06/2013 debt securities , Islamic debt securities , primary dealer and Sin...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — any interest derived by a company on or after from any qualifying debt securities issued during the period fr...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution on or after from arranging, underwriting and distributing any qualifying debt securitie...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3, the Comptroller shall determine — the income chargeable to tax of a company or fin...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4 — the Comptroller shal...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 7 Requirement to submit return</title><description>Requirement to submit return The concessionary rate of tax referred to in regulation 3(aa ) shall not apply to any interest derived by a company from any qualifying debt securities...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . I...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — debt securities , Islamic debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the Ac...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — any interest derived by a company on or after from any qualifying debt securities issued during the period fr...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution on or after from arranging, underwriting and distributing any qualifying debt securitie...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or fi...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sha...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 7 Requirement to submit return</title><description>Requirement to submit return The concessionary rate of tax referred to in regulation 3(aa ) shall not apply to any interest derived by a company from any qualifying debt securities...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . I...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — debt securities , Islamic debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the Ac...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — any interest derived by a company on or after from any qualifying debt securities issued during the period fr...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution on or after from arranging, underwriting and distributing any qualifying debt securitie...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or fi...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sha...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 7 Requirement to submit return</title><description>Requirement to submit return The concessionary rate of tax referred to in regulation 3(aa ) shall not apply to any interest derived by a company from any qualifying debt securities...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20090101?ValidDate=20090101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . I...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — debt securities , Islamic debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the A...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — any interest derived by a company on or after from any qualifying debt securities issued during the period f...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 7 Requirement to submit return</title><description>Requirement to submit return The concessionary rate of tax referred to in regulation 3(aa ) shall not apply to any interest derived by a company from any qualifying debt securitie...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070215?ValidDate=20070215&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . ...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070213?ValidDate=20070213&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sh...</description><pubDate>Tue, 13 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070213?ValidDate=20070213&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . ...</description><pubDate>Tue, 13 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070213?ValidDate=20070213&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . ...</description><pubDate>Tue, 13 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070213?ValidDate=20070213&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — any interest derived by a company on or after from any qualifying debt securities issued during the period f...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070213?ValidDate=20070213&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — any interest derived by a company on or after from any qualifying debt securities issued during the period f...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or f...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070213?ValidDate=20070213&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — debt securities , Islamic debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the A...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070213?ValidDate=20070213&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 7 Requirement to submit return</title><description>Requirement to submit return The concessionary rate of tax referred to in regulation 3(aa ) shall not apply to any interest derived by a company from any qualifying debt securitie...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070213?ValidDate=20070213&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — debt securities , Islamic debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the A...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070213?ValidDate=20070213&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 7 Requirement to submit return</title><description>Requirement to submit return The concessionary rate of tax referred to in regulation 3(aa ) shall not apply to any interest derived by a company from any qualifying debt securitie...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20070213?ValidDate=20070213&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution on or after from arranging, underwriting and distributing any qualifying debt securiti...</description><pubDate>Wed, 03 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — any interest derived by a company on or after from any qualifying debt securities issued during the period f...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution on or after from arranging, underwriting and distributing any qualifying debt securiti...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 7 Requirement to submit returns</title><description>Requirement to submit returns In the case of debt securities issued during the period from to , regulations 3 (aa ) and 4 (aa ) shall not apply where the issuer of such qualifying...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010410?ValidDate=20010410&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG32/Published?DocDate=20010131&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations .</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG32/Published?DocDate=20010131&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the Act ; financial institution...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG32/Published?DocDate=20010131&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — subject to section 43N(1A) of the Act , any interest derived by a company on or after from any qualifying de...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG32/Published?DocDate=20010131&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution from arranging, underwriting and distributing any qualifying debt securities issued du...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG32/Published?DocDate=20010131&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or f...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG32/Published?DocDate=20010131&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sh...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG32/Published?DocDate=20010131&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . ...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations .</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010131?ValidDate=20010131&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the Act ; financial institution...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010131?ValidDate=20010131&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — subject to section 43N(1A) of the Act , any interest derived by a company on or after from any qualifying de...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010131?ValidDate=20010131&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution from arranging, underwriting and distributing any qualifying debt securities issued du...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010131?ValidDate=20010131&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or f...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010131?ValidDate=20010131&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sh...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010131?ValidDate=20010131&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . ...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010131?ValidDate=20010131&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — subject to section 43N(1A) of the Act , any interest derived by a company on or after from any qualifying de...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010131?ValidDate=20010131&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution from arranging, underwriting and distributing any qualifying debt securities issued du...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010131?ValidDate=20010131&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations . ...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the Act ; financial institution...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or f...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG32/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sh...</description><pubDate>Wed, 31 Jan 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/20000928?ValidDate=20000928&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - Enacting Formula</title><description>In exercise of the powers conferred by Section 43N of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 28 Sep 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/20000928?ValidDate=20000928&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 2 Definitions</title><description>Definitions In these Regulations — debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the Act ; financial institution...</description><pubDate>Thu, 28 Sep 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/20000928?ValidDate=20000928&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — subject to section 43N(1A) of the Act , any interest derived by a company on or after from any qualifying de...</description><pubDate>Thu, 28 Sep 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/20000928?ValidDate=20000928&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or f...</description><pubDate>Thu, 28 Sep 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/20000928?ValidDate=20000928&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sh...</description><pubDate>Thu, 28 Sep 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/20000928?ValidDate=20000928&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 19...</description><pubDate>Thu, 28 Sep 2000 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - Enacting Formula</title><description>In exercise of the powers conferred by Section 43N of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 .</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 2 Definitions</title><description>Definitions In these Regulations — debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the Act ; financial institution...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — subject to section 43N(1A) of the Act , any interest derived by a company on or after from any qualifying de...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution from arranging, underwriting and distributing any qualifying debt securities issued du...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or f...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sh...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 19...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - Enacting Formula</title><description>In exercise of the powers conferred by Section 43N of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 .</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 2 Definitions</title><description>Definitions In these Regulations — debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the Act ; financial institution...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — subject to section 43N(1A) of the Act , any interest derived by a company on or after from any qualifying de...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/20000928?ValidDate=20000928&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution from arranging, underwriting and distributing any qualifying debt securities issued du...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or f...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sh...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 19...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - Enacting Formula</title><description>In exercise of the powers conferred by Section 43N of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 2 Definitions</title><description>Definitions In these Regulations — debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the Act ; financial institution...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — subject to section 43N(1A) of the Act , any interest derived by a company on or after from any qualifying de...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or f...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sh...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S479-1999/Historical/19991102?ValidDate=19991102&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 19...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 .</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 2 Definitions</title><description>Definitions In these Regulations — debt securities , primary dealer and Singapore Government securities have the same meanings as in section 43N of the Act ; financial institution...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 3 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable at the rate of 10% on — subject to section 43N(1A) of the Act , any interest derived by a company on or after from any qualifying de...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 4 Tax exemption</title><description>Tax exemption There shall be exempt from tax — any income derived by a financial institution from arranging, underwriting and distributing any qualifying debt securities issued du...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 5 Determination of income chargeable to tax at concessionary rate</title><description>Determination of income chargeable to tax at concessionary rate For the purposes of regulation 3 , the Comptroller shall determine — the income chargeable to tax of a company or f...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - 6 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of a financial institution or a primary dealer to be exempted from tax under regulation 4  — the Comptroller sh...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 19...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S479-1999/Published?DocDate=19991102&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999 - Enacting Formula</title><description>In exercise of the powers conferred by Section 43N of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item></channel></rss>