Income Tax (Qualifying Debt Securities) Regulations
Table of Contents
1 Citation and application
2 Definitions
3 Prescribed conditions for tax exemption on interest income from qualifying debt securities
3A Prescribed conditions for tax exemption on discount from qualifying debt securities
3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities
3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities
4 Arrangements for qualifying debt securities
5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person
Legislative History