| Income Tax Act |
| Income Tax (Concessionary Rate of Tax for Approved Headquarters Company) Regulations |
| Rg 6 |
| G.N. No. S 43/1988 |
| REVISED EDITION 1990 |
| (25th March 1992) |
| [4th March 1988] |
| Citation |
| 1. These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Headquarters Company) Regulations. |
| Approved headquarters company |
| Concessionary rate of tax |
3.—(1) Tax shall be payable at the rate of 10% on the income of an approved headquarters company derived by it from the provision of qualifying services which have been approved under section 43E (2) of the Act.
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| Definitions |
4. For the purposes of regulation 3, “qualifying services” means —
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| Determination of income chargeable to tax |
5. For the purposes of regulation 3, the Comptroller shall determine —
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