﻿<?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 (Qualifying Debt Securities) Regulations amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-RG35?DocDate=20210630&amp;ValidDate=20240412&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20210701&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20181227?ValidDate=20181227&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption ...</description><pubDate>Thu, 27 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20181227?ValidDate=20181227&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Thu, 27 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20181227?ValidDate=20181227&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Thu, 27 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20181227&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption ...</description><pubDate>Thu, 27 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20181227?ValidDate=20181227&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from t...</description><pubDate>Thu, 27 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20181227&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of ...</description><pubDate>Thu, 27 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20181227&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Thu, 27 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20181227&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as follo...</description><pubDate>Thu, 27 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20181227?ValidDate=20181227&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fol...</description><pubDate>Thu, 27 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20181227&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Thu, 27 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20181227&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , financial sector incentive (...</description><pubDate>Thu, 26 May 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20160526&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as follo...</description><pubDate>Thu, 26 May 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20160526&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Thu, 26 May 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20160526?ValidDate=20160526&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as follo...</description><pubDate>Thu, 26 May 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20160526?ValidDate=20160526&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Thu, 26 May 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , financial sector incentive (...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption ...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from t...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of ...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20160526&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr3D-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3D Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bc ) of Act The exemption from tax under section 13(1)(bc ) of the Act shall not apply if the issuer of the qualifying de...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20181227?ValidDate=20181227&amp;ProvIds=pr3E-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3E Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bd&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bd ) of Act The exemption from tax under section 13(1)(bd ) of the Act shall not apply if the issuer of the Islamic debt ...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as follo...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fol...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=Sc-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Schedule Prescribed early termination clauses</title><description>Regulation 3DA Prescribed early termination clauses First column Second column Type of early termination clause Description of early termination circumstances covered by clause 1.	...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , financial sector incentive (...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as follo...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20140101?ValidDate=20140101&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20160526?ValidDate=20160526&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption ...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20160526?ValidDate=20160526&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from t...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20160526?ValidDate=20160526&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of ...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20160526?ValidDate=20160526&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20160526?ValidDate=20160526&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fol...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35?ValidDate=20160526&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . [Deleted by S 268/2009 wef 10/06/2009 ] [Deleted by S 268/2009 wef 10/06/2009 ]...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , prepayment fee , qualifying ...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption ...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from t...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of ...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3D-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3D Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bc ) of Act The exemption from tax under section 13(1)(bc ) of the Act shall not apply if the issuer of the qualifying de...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20181227?ValidDate=20181227&amp;ProvIds=pr3DA-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3DA Prescribed circumstances for tax exemption under section 13(1)(&lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed circumstances for tax exemption under section 13(1)(bc ) of Act The circumstances mentioned in section 13(1)(bc )(i)(C)(CB) and (ii)(C) of the Act under which the tenure...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3E-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3E Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bd&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bd ) of Act The exemption from tax under section 13(1)(bd ) of the Act shall not apply if the issuer of the Islamic debt ...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as follo...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr4A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4A Determination of exempt income, and deductions</title><description>Determination of exempt income, and deductions In determining the income of a person to be exempted from tax under section 13(1)(bc ) or (bd ) of the Act — the Comptroller shall ha...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fol...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=Sc-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Schedule Prescribed early termination clauses</title><description>Regulation 3DA Prescribed early termination clauses First column Second column Type of early termination clause Description of early termination circumstances covered by clause 1.	...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , prepayment fee , qualifying ...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption ...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from t...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of ...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3D-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3D Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bc ) of Act The exemption from tax under section 13(1)(bc ) of the Act shall not apply if the issuer of the qualifying de...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3E-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3E Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bd&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bd ) of Act The exemption from tax under section 13(1)(bd ) of the Act shall not apply if the issuer of the Islamic debt ...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as follo...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fol...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=Sc-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Schedule Prescribed early termination clauses</title><description>Regulation 3DA Prescribed early termination clauses First column Second column Type of early termination clause Description of early termination circumstances covered by clause 1.	...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , prepayment fee , qualifying ...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption ...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from t...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of ...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3D-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3D Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bc ) of Act The exemption from tax under section 13(1)(bc ) of the Act shall not apply if the issuer of the qualifying de...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3DA-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3DA Prescribed circumstances for tax exemption under section 13(1)(&lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed circumstances for tax exemption under section 13(1)(bc ) of Act The circumstances mentioned in section 13(1)(bc )(i)(C)(CB) and (ii)(C) of the Act under which the tenure...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3E-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3E Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bd&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bd ) of Act The exemption from tax under section 13(1)(bd ) of the Act shall not apply if the issuer of the Islamic debt ...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr4A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4A Determination of exempt income, and deductions</title><description>Determination of exempt income, and deductions In determining the income of a person to be exempted from tax under section 13(1)(bc ) or (bd ) of the Act  — the Comptroller shall h...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fol...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=Sc-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Schedule Prescribed early termination clauses</title><description>Regulation 3DA Prescribed early termination clauses First column Second column Type of early termination clause Description of early termination circumstances covered by clause 1.	...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , prepayment fee , qualifying ...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption ...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from t...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of ...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3D-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3D Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bc ) of Act The exemption from tax under section 13(1)(bc ) of the Act shall not apply if the issuer of the qualifying de...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3E-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3E Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bd&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bd ) of Act The exemption from tax under section 13(1)(bd ) of the Act shall not apply if the issuer of the Islamic debt ...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr4A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4A Determination of exempt income, and deductions</title><description>Determination of exempt income, and deductions In determining the income of a person to be exempted from tax under section 13(1)(bc ) or (bd ) of the Act  — the Comptroller shall h...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fol...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr3DA-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3DA Prescribed circumstances for tax exemption under section 13(1)(&lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed circumstances for tax exemption under section 13(1)(bc ) of Act The circumstances mentioned in section 13(1)(bc )(i)(C)(CB) and (ii)(C) of the Act under which the tenure...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=Sc-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Schedule Prescribed early termination clauses</title><description>Regulation 3DA Prescribed early termination clauses First column Second column Type of early termination clause Description of early termination circumstances covered by clause 1.	...</description><pubDate>Fri, 28 Jun 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . [Deleted by S 268/2009 wef 10/06/2009 ] [Deleted by S 268/2009 wef 10/06/2009 ]</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from t...</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of ...</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as follo...</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from t...</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of ...</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of the...</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212/...</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . [Deleted by S 268/2009 wef 10/06/2009 ] [Deleted by S 268/2009 wef 10/06/2009 ]</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20130628?ValidDate=20130628&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as follo...</description><pubDate>Wed, 10 Jun 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of th...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3D-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3D Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bc ) of Act The exemption from tax under section 13(1)(bc ) of the Act shall not apply if the issuer of the qualifying d...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3E-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3E Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bd&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bd ) of Act The exemption from tax under section 13(1)(bd ) of the Act shall not apply if the issuer of the Islamic debt...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as foll...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr4A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4A Determination of exempt income, and deductions</title><description>Determination of exempt income, and deductions In determining the income of a person to be exempted from tax under section 13(1)(bc ) or (bd ) of the Act  —		 the Comptroller shal...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of th...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as foll...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr3D-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3D Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bc ) of Act The exemption from tax under section 13(1)(bc ) of the Act shall not apply if the issuer of the qualifying d...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr3E-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3E Prescribed condition for tax exemption under section 13(1)(&lt;i&gt;bd&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)(bd ) of Act The exemption from tax under section 13(1)(bd ) of the Act shall not apply if the issuer of the Islamic debt...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr4A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4A Determination of exempt income, and deductions</title><description>Determination of exempt income, and deductions In determining the income of a person to be exempted from tax under section 13(1)(bc ) or (bd ) of the Act  —		 the Comptroller shal...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , prepayment fee , qualifying...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of th...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3D-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3D Prescribed condition for tax exemption under section 13(1)( &lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)( bc ) of Act The exemption from tax under section 13(1)(bc ) of the Act shall not apply if the issuer of the qualifying ...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3E-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3E Prescribed condition for tax exemption under section 13(1)( &lt;i&gt;bd&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)( bd ) of Act The exemption from tax under section 13(1)(bd ) of the Act shall not apply if the issuer of the Islamic deb...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as foll...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr4A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4A Determination of exempt income, and deductions</title><description>Determination of exempt income, and deductions In determining the income of a person to be exempted from tax under section 13(1)(bc ) or (bd ) of the Act  — the Comptroller shall ...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of th...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3D-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3D Prescribed condition for tax exemption under section 13(1)( &lt;i&gt;bc&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)( bc ) of Act The exemption from tax under section 13(1)(bc ) of the Act shall not apply if the issuer of the qualifying ...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr3E-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3E Prescribed condition for tax exemption under section 13(1)( &lt;i&gt;bd&lt;/i&gt;) of Act</title><description>Prescribed condition for tax exemption under section 13(1)( bd ) of Act The exemption from tax under section 13(1)(bd ) of the Act shall not apply if the issuer of the Islamic deb...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as foll...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr4A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4A Determination of exempt income, and deductions</title><description>Determination of exempt income, and deductions In determining the income of a person to be exempted from tax under section 13(1)(bc ) or (bd ) of the Act  — the Comptroller shall ...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20080216?ValidDate=20080216&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090610?ValidDate=20090610&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , prepayment fee , qualifying...</description><pubDate>Sat, 16 Feb 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , prepayment fee , qualifying...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of th...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , break cost , financial institution , financial sector incentive (bond market) company , prepayment fee , qualifying...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr3C-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3C Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities</title><description>Prescribed conditions for tax exemption on break cost, prepayment fee and redemption premium from qualifying debt securities The conditions referred to in section 13(1)(ba ) of th...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 15 Feb 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060217?ValidDate=20060217&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060217?ValidDate=20060217&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Fri, 17 Feb 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . Regulation 3(1)(a ) shall apply to qualifying debt securities ...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution , financial sector incentive (bond market) company and qualifying debt securities have the sa...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060126?ValidDate=20060126&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060126?ValidDate=20060126&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as foll...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060126?ValidDate=20060126&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060126?ValidDate=20060126&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060126?ValidDate=20060126&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060126?ValidDate=20060126&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060126?ValidDate=20060126&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution , financial sector incentive (bond market) company and qualifying debt securities have the sa...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as foll...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . Regulation 3(1)(a ) shall apply to qualifying debt securities ...</description><pubDate>Thu, 26 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . Regulation 3(1)(a ) shall apply to qualifying debt securities ...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution , financial sector incentive (bond market) company and qualifying debt securities have the sa...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20060217?ValidDate=20060217&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as foll...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . Regulation 3(1)(a ) shall apply to qualifying debt securities ...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution , financial sector incentive (bond market) company and qualifying debt securities have the sa...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as foll...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45(9) and 45A(2) of the Act are as fo...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20050101?ValidDate=20050101&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20070215?ValidDate=20070215&amp;ProvIds=pr3B-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3B Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities</title><description>Prescribed conditions for tax exemption on any amount payable from Islamic debt securities which are qualifying debt securities The conditions referred to in section 13(1)(ab ) of...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution , financial sector incentive (bond market) company and qualifying debt securities have the sa...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as foll...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45 (9) and 45A(2) of the Act are as f...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution , financial sector incentive (bond market) company and qualifying debt securities have the sa...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr3A-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3A Prescribed conditions for tax exemption on discount from qualifying debt securities</title><description>Prescribed conditions for tax exemption on discount from qualifying debt securities The conditions referred to in section 13(1)(aa ) of the Act are as follows: the exemption from ...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(16) of the Act are as foll...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to or discount derived by non-resident person The conditions referred to in sections 45 (9) and 45A(2) of the Act are as f...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Fri, 27 Feb 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution , financial sector incentive (bond market) company and qualifying debt securities have the sa...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13 (16) of the Act are as fol...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid tonon-resident person</title><description>Waiver of withholding of tax in respect of interest paid tonon-resident person The conditions referred to in section 45(9) of the Act are as follows: an issuer of any qualifying d...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040101?ValidDate=20040101&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution , financial sector incentive (bond market) company and qualifying debt securities have the sa...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13 (16) of the Act are as fol...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid tonon-resident person</title><description>Waiver of withholding of tax in respect of interest paid tonon-resident person The conditions referred to in section 45(9) of the Act are as follows: an issuer of any qualifying d...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040101?ValidDate=20040101&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . Regulation 3(1)(a ) shall apply to qualifying debt securities ...</description><pubDate>Wed, 03 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20031203?ValidDate=20031203&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Wed, 03 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20031203?ValidDate=20031203&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(11) of the Act are as foll...</description><pubDate>Wed, 03 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20031203?ValidDate=20031203&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Wed, 03 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20031203?ValidDate=20031203&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Wed, 03 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20031203?ValidDate=20031203&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(11) of the Act are as foll...</description><pubDate>Wed, 03 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20031203?ValidDate=20031203&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Wed, 03 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20040227?ValidDate=20040227&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . Regulation 3(1)(a ) shall apply to qualifying debt securities ...</description><pubDate>Wed, 03 Dec 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020503?ValidDate=20020503&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020503?ValidDate=20020503&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG35/Published?DocDate=20020131&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . Regulation 3(1)(a ) shall apply to qualifying debt securities ...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG35/Published?DocDate=20020131&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution and qualifying debt securities have the same meanings as in section 13(11) of the Act ; debt ...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG35/Published?DocDate=20020131&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG35/Published?DocDate=20020131&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(11) of the Act are as foll...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG35/Published?DocDate=20020131&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid tonon-resident person</title><description>Waiver of withholding of tax in respect of interest paid tonon-resident person The conditions referred to in section 45(9) of the Act are as follows: an issuer of any qualifying d...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG35/Published?DocDate=20020131&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . Regulation 3(1)(a ) shall apply to qualifying debt securities ...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020131?ValidDate=20020131&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution and qualifying debt securities have the same meanings as in section 13(11) of the Act ; debt ...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020131?ValidDate=20020131&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020131?ValidDate=20020131&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(11) of the Act are as foll...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid tonon-resident person</title><description>Waiver of withholding of tax in respect of interest paid tonon-resident person The conditions referred to in section 45(9) of the Act are as follows: an issuer of any qualifying d...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020131?ValidDate=20020131&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020131?ValidDate=20020131&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020131?ValidDate=20020131&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations . It is not part of these Regulations. G. N. No. S 212...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations . Regulation 3(1)(a ) shall apply to qualifying debt securities ...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(11) of the Act are as foll...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20031203?ValidDate=20031203&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution and qualifying debt securities have the same meanings as in section 13(11) of the Act ; debt ...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG35/Historical/20031203?ValidDate=20031203&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations - 5 Waiver of withholding of tax in respect of interest paid tonon-resident person</title><description>Waiver of withholding of tax in respect of interest paid tonon-resident person The conditions referred to in section 45(9) of the Act are as follows: an issuer of any qualifying d...</description><pubDate>Thu, 31 Jan 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=av-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - Enacting Formula</title><description>In exercise of the powers conferred by sections 13 (1)(a ) and (11) and 45(9) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations 2001 . Regulation 3(1)(a ) shall apply to qualifying debt securi...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution and qualifying debt securities have the same meanings as in section 13(11) of the Act ; debt ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(11) of the Act are as foll...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 5 Waiver of withholding of tax in respect of interest paid to non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to non-resident person The conditions referred to in section 45(9) of the Act are as follows: an issuer of any qualifying ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations 2001 . It is not part of these Regulations. G. N. No. ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=av-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - Enacting Formula</title><description>In exercise of the powers conferred by sections 13 (1)(a ) and (11) and 45(9) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations 2001 . Regulation 3(1)(a ) shall apply to qualifying debt securi...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution and qualifying debt securities have the same meanings as in section 13(11) of the Act ; debt ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(11) of the Act are as foll...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 5 Waiver of withholding of tax in respect of interest paid to non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to non-resident person The conditions referred to in section 45(9) of the Act are as follows: an issuer of any qualifying ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations 2001 . It is not part of these Regulations. G. N. No. ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations 2001 . Regulation 3(1)(a ) shall apply to qualifying debt securi...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution and qualifying debt securities have the same meanings as in section 13(11) of the Act ; debt ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(11) of the Act are as foll...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 5 Waiver of withholding of tax in respect of interest paid to non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to non-resident person The conditions referred to in section 45(9) of the Act are as follows: an issuer of any qualifying ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations 2001 . It is not part of these Regulations. G. N. No. ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S212-2001/Published?DocDate=20010410&amp;ProvIds=av-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - Enacting Formula</title><description>In exercise of the powers conferred by sections 13 (1)(a ) and (11) and 45(9) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr1-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 1 Citation and application</title><description>Citation and application These Regulations may be cited as the Income Tax (Qualifying Debt Securities) Regulations 2001 . Regulation 3(1)(a ) shall apply to qualifying debt securi...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr2-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 2 Definitions</title><description>Definitions In these Regulations — approved bond intermediary , financial institution and qualifying debt securities have the same meanings as in section 13(11) of the Act ; debt ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr3-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 3 Prescribed conditions for tax exemption on interest income from qualifying debt securities</title><description>Prescribed conditions for tax exemption on interest income from qualifying debt securities The conditions referred to in section 13(1)(a ) of the Act are as follows: the exemption...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr4-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 4 Arrangements for qualifying debt securities</title><description>Arrangements for qualifying debt securities The arrangements referred to in paragraph (b ) of the definition of qualifying debt securities in section 13(11) of the Act are as foll...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=pr5-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - 5 Waiver of withholding of tax in respect of interest paid to non-resident person</title><description>Waiver of withholding of tax in respect of interest paid to non-resident person The conditions referred to in section 45(9) of the Act are as follows: an issuer of any qualifying ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=xv-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Qualifying Debt Securities) Regulations 2001 . It is not part of these Regulations. G. N. No. ...</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S212-2001/Historical/20010410?ValidDate=20010410&amp;ProvIds=av-</link><title>Income Tax (Qualifying Debt Securities) Regulations 2001 - Enacting Formula</title><description>In exercise of the powers conferred by sections 13 (1)(a ) and (11) and 45(9) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 10 Apr 2001 00:00:00 +0800</pubDate></item></channel></rss>