Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations
Table of Contents
1 Citation
2 Definitions
3 Approval of syndicated offshore credit facility
4 Comptroller to determine amount of income to be exempted
5 Deduction of unabsorbed losses, capital allowances and donations
6 Deduction of bad debt, provision for doubtful debt and impairment loss
Legislative History