Income Tax Act |
Income Tax (Qualifying Debt Securities) Regulations |
Rg 35 |
G.N. No. S 212/2001 |
REVISED EDITION 2002 |
(31st January 2002) |
Citation and application |
Definitions |
2. In these Regulations —
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Prescribed conditions for tax exemption on interest income from qualifying debt securities |
3.—(1) The conditions referred to in section 13(1)(a) of the Act are as follows:
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Prescribed conditions for tax exemption on discount from qualifying debt securities |
3A.—(1) The conditions referred to in section 13(1)(aa) of the Act are as follows:
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Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities |
3B.—(1) The conditions referred to in section 13(1)(ab) of the Act are —
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Arrangements for qualifying debt securities |
4.—(1) The arrangements referred to in paragraph (b) of the definition of “qualifying debt securities” in section 13(16) of the Act are as follows:
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Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person |
5.—(1) The conditions referred to in sections 45(9) and 45A(2) of the Act are as follows:
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