﻿<?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 (Concessionary Rate of Tax for Approved Fund Managers) Regulations amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-RG7/Historical/19921204?DocDate=19931217&amp;ValidDate=19930101&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Revoked/20040101?ValidDate=20040101&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Revoked) - 1 Revoked</title><description>Revoked These Regulations are revoked by G.N. No. S 735/2005 wef 01/01/2004 .</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Revoked/20040101?ValidDate=20040101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations (Revoked) - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003 (G.N. No. S 6...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 5, 6 and 7, tax shall be payable by a Fund Manager approved under section 43A of the Act at the rate of 10% on its fees and commiss...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Computation of income of approved Fund Manager from managing funds of certain foreign investors</title><description>Computation of income of approved Fund Manager from managing funds of certain foreign investors Where a foreign investor is — a company referred to in paragraph (b ) of the definit...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — designated investments has the same meaning as in the Income Tax (Income from Funds Managed for Foreign Investors) Regulations 2003 (G.N. No. S 6...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 5, 6 and 7, tax shall be payable by a Fund Manager approved under section 43A of the Act at the rate of 10% on its fees and commiss...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Computation of income of approved Fund Manager from managing funds of certain foreign investors</title><description>Computation of income of approved Fund Manager from managing funds of certain foreign investors Where a foreign investor is — a company referred to in paragraph (b ) of the definit...</description><pubDate>Fri, 03 May 2002 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=20010531&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved Fund Manager)...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments means — stocks and shares denomi...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=20010531&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 5, 6 and 7, tax shall be payable by a Fund Manager approved under section 43A of the Act at the rate of 10% on its fees and commiss...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=20010531&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Computation of income of approved Fund Manager from managing funds of certain foreign investors</title><description>Computation of income of approved Fund Manager from managing funds of certain foreign investors Where a foreign investor is — a company referred to in paragraph (b ) of the definit...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=20010531&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Tax exemption on income derived by approved Fund Manager</title><description>Tax exemption on income derived by approved Fund Manager Notwithstanding regulation 4, the Minister, or such person as he may appoint, may, subject to such conditions as he may imp...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 7 Tax exemption on income derived by approved Fund Manager (year of assessment 1998 only)</title><description>Tax exemption on income derived by approved Fund Manager (year of assessment 1998 only) Notwithstanding regulation 4, the fees and commissions derived by a Fund Manager approved un...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=20010531&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 4 and 5, the Comptroller shall determine — the income chargeable to tax of an approved Fund Manager having...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=20010531&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 10 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved Fund Manager to be exempted from tax under regulations 6 and 7 derived by it from the activities ...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations .</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved Fund Manager)...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments means — stocks and shares denomi...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 5, 6 and 7, tax shall be payable by a Fund Manager approved under section 43A of the Act at the rate of 10% on its fees and commiss...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Computation of income of approved Fund Manager from managing funds of certain foreign investors</title><description>Computation of income of approved Fund Manager from managing funds of certain foreign investors Where a foreign investor is — a company referred to in paragraph (b ) of the definit...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Tax exemption on income derived by approved Fund Manager</title><description>Tax exemption on income derived by approved Fund Manager Notwithstanding regulation 4, the Minister, or such person as he may appoint, may, subject to such conditions as he may imp...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 7 Tax exemption on income derived by approved Fund Manager (year of assessment 1998 only)</title><description>Tax exemption on income derived by approved Fund Manager (year of assessment 1998 only) Notwithstanding regulation 4, the fees and commissions derived by a Fund Manager approved un...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 8 Fund Manager to maintain records</title><description>Fund Manager to maintain records The approved Fund Manager shall keep and maintain such records of the particulars of foreign investors as may be required by the Minister for the p...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 4 and 5, the Comptroller shall determine — the income chargeable to tax of an approved Fund Manager having...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 10 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved Fund Manager to be exempted from tax under regulations 6 and 7 derived by it from the activities ...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments means — stocks and shares denomi...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 5, 6 and 7, tax shall be payable by a Fund Manager approved under section 43A of the Act at the rate of 10% on its fees and commiss...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Computation of income of approved Fund Manager from managing funds of certain foreign investors</title><description>Computation of income of approved Fund Manager from managing funds of certain foreign investors Where a foreign investor is — a company referred to in paragraph (b ) of the definit...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20010531?ValidDate=20010531&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations .</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved Fund Manager)...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Tax exemption on income derived by approved Fund Manager</title><description>Tax exemption on income derived by approved Fund Manager Notwithstanding regulation 4, the Minister, or such person as he may appoint, may, subject to such conditions as he may imp...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 7 Tax exemption on income derived by approved Fund Manager (year of assessment 1998 only)</title><description>Tax exemption on income derived by approved Fund Manager (year of assessment 1998 only) Notwithstanding regulation 4, the fees and commissions derived by a Fund Manager approved un...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 8 Fund Manager to maintain records</title><description>Fund Manager to maintain records The approved Fund Manager shall keep and maintain such records of the particulars of foreign investors as may be required by the Minister for the p...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 4 and 5, the Comptroller shall determine — the income chargeable to tax of an approved Fund Manager having...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/20020503?ValidDate=20020503&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 10 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved Fund Manager to be exempted from tax under regulations 6 and 7 derived by it from the activities ...</description><pubDate>Thu, 31 May 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Computation of income of approved Fund Manager from managing funds of certain foreign investors</title><description>Computation of income of approved Fund Manager from managing funds of certain foreign investors Where a foreign investor is — a company referred to in paragraph (b ) of the definit...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Tax exemption on income derived by approved Fund Manager</title><description>Tax exemption on income derived by approved Fund Manager Notwithstanding regulation 2, the Minister (or such person as he may appoint) may, subject to such conditions as he may imp...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Tax exemption on income derived by approved Fund Manager (year of assessment 1998 only)</title><description>Tax exemption on income derived by approved Fund Manager (year of assessment 1998 only) Notwithstanding regulation 2, the fees and commissions derived by a Fund Manager approved un...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments means — stocks and shares denomi...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 2 and 3 the Comptroller shall determine — the income chargeable to tax of an approved Fund Manager having ...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 10 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved Fund Manager to be exempted from tax under regulations 4 and 5 derived by it from the activities ...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Computation of income of approved Fund Manager from managing funds of certain foreign investors</title><description>Computation of income of approved Fund Manager from managing funds of certain foreign investors Where a foreign investor is — a company referred to in paragraph (b ) of the definit...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; designated investments means — stocks and shares denomi...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 2 and 3 the Comptroller shall determine — the income chargeable to tax of an approved Fund Manager having ...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 10 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved Fund Manager to be exempted from tax under regulations 4 and 5 derived by it from the activities ...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Tax exemption on income derived by approved Fund Manager</title><description>Tax exemption on income derived by approved Fund Manager Notwithstanding regulation 2, the Minister (or such person as he may appoint) may, subject to such conditions as he may imp...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Tax exemption on income derived by approved Fund Manager (year of assessment 1998 only)</title><description>Tax exemption on income derived by approved Fund Manager (year of assessment 1998 only) Notwithstanding regulation 2, the fees and commissions derived by a Fund Manager approved un...</description><pubDate>Tue, 02 Nov 1999 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 3, 4 and 5, tax shall be payable by a Fund Manager approved under section 43A of the Act at the rate of 10% on its fees and commiss...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Computation of income of approved Fund Manager from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;)(i) of definition of foreign investor in regulation 6</title><description>Computation of income of approved Fund Manager from managing funds of foreign investor as defined in paragraph (b )(i) of definition of foreign investor in regulation 6 Where a for...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Computation of income of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;)(ii) or (&lt;i&gt;c&lt;/i&gt;) of definition of foreign investor in regulation 6</title><description>Computation of income of foreign investor as defined in paragraph (b )(ii) or (c ) of definition of foreign investor in regulation 6 Where a foreign investor is — a company referre...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Tax at rate of 5% on incremental income derived by approved Fund Manager</title><description>Tax at rate of 5% on incremental income derived by approved Fund Manager Notwithstanding regulation 2, tax shall be payable at the rate of 5% on the incremental income derived by a...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 7 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved Fund Manager)...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 8 Fund Manager to maintain records</title><description>Fund Manager to maintain records The approved Fund Manager shall keep and maintain such records of the particulars of foreign investors as may be required by the Minister for the p...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 2, 3, 4 and 5 the Comptroller shall determine — the income chargeable to tax of an approved Fund Manager h...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations .</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 3, 4 and 5, tax shall be payable by a Fund Manager approved under section 43A of the Act at the rate of 10% on its fees and commiss...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Computation of income of approved Fund Manager from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;)(i) of definition of foreign investor in regulation 6</title><description>Computation of income of approved Fund Manager from managing funds of foreign investor as defined in paragraph (b )(i) of definition of foreign investor in regulation 6 Where a for...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Computation of income of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;)(ii) or (&lt;i&gt;c&lt;/i&gt;) of definition of foreign investor in regulation 6</title><description>Computation of income of foreign investor as defined in paragraph (b )(ii) or (c ) of definition of foreign investor in regulation 6 Where a foreign investor is — a company referre...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Tax at rate of 5% on incremental income derived by approved Fund Manager</title><description>Tax at rate of 5% on incremental income derived by approved Fund Manager Notwithstanding regulation 2, tax shall be payable at the rate of 5% on the incremental income derived by a...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 7 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved Fund Manager)...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 8 Fund Manager to maintain records</title><description>Fund Manager to maintain records The approved Fund Manager shall keep and maintain such records of the particulars of foreign investors as may be required by the Minister for the p...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 2, 3, 4 and 5 the Comptroller shall determine — the income chargeable to tax of an approved Fund Manager h...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Computation of income of approved Fund Manager from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;)(i) of definition of foreign investor in regulation 6</title><description>Computation of income of approved Fund Manager from managing funds of foreign investor as defined in paragraph (b )(i) of definition of foreign investor in regulation 6 Where a for...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 2, 3, 4 and 5 the Comptroller shall determine — the income chargeable to tax of an approved Fund Manager h...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Computation of income of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;)(ii) or (&lt;i&gt;c&lt;/i&gt;) of definition of foreign investor in regulation 6</title><description>Computation of income of foreign investor as defined in paragraph (b )(ii) or (c ) of definition of foreign investor in regulation 6 Where a foreign investor is — a company referre...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19980915?ValidDate=19980915&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Tax at rate of 5% on incremental income derived by approved Fund Manager</title><description>Tax at rate of 5% on incremental income derived by approved Fund Manager Notwithstanding regulation 2, tax shall be payable at the rate of 5% on the incremental income derived by a...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 3, 4 and 5, tax shall be payable by a Fund Manager approved under section 43A of the Act at the rate of 10% on its fees and commiss...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Computation of income of approved Fund Manager from managing funds of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;)(i) of definition of foreign investor in regulation 6</title><description>Computation of income of approved Fund Manager from managing funds of foreign investor as defined in paragraph (b )(i) of definition of foreign investor in regulation 6 Where a for...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Computation of income of foreign investor as defined in paragraph (&lt;i&gt;b&lt;/i&gt;)(ii) or (&lt;i&gt;c&lt;/i&gt;) of definition of foreign investor in regulation 6</title><description>Computation of income of foreign investor as defined in paragraph (b )(ii) or (c ) of definition of foreign investor in regulation 6 Where a foreign investor is — a company referre...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Tax at rate of 5% on incremental income derived by approved Fund Manager</title><description>Tax at rate of 5% on incremental income derived by approved Fund Manager Notwithstanding regulation 2, tax shall be payable at the rate of 5% on the incremental income derived by a...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A (1) (c ) of the Act; designated investments means — stocks and shares deno...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 7 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved Fund Manager)...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 9 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 2, 3, 4 and 5 the Comptroller shall determine — the income chargeable to tax of an approved Fund Manager h...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19980915&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Reg...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations .</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 3, 4 and 5, tax shall be payable by a Fund Manager approved under section 43A of the Act at the rate of 10% on its fees and commiss...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 7 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved Fund Manager)...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19991102?ValidDate=19991102&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 8 Fund Manager to maintain records</title><description>Fund Manager to maintain records The approved Fund Manager shall keep and maintain such records of the particulars of foreign investors as may be required by the Minister for the p...</description><pubDate>Tue, 15 Sep 1998 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 2A, 2B and 2C, tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and com...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr2A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2A</title><description>Where a foreign investor is a company referred to in paragraph (b )(i) of the definition of foreign investor in regulation 3 in which the Government of Singapore Investment Corpor...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr2B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2B</title><description>Where a foreign investor is — a company referred to in paragraph (b )(ii) of the definition of foreign investor in regulation 3 in which GIC is a shareholder and where more than 2...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr2C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2C</title><description>Notwithstanding regulation 2, tax shall be payable at the rate of 5% on the incremental income derived by a fund manager approved under section 43A of the Act for any year of asse...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; S 54/1995 wef Y/A 1995 &amp; subsq. Ys/A designated invest...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 2, 2A, 2B and 2C , the Comptroller shall determine — the income chargeable to tax of an approved fund man...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; S 54/1995 wef Y/A 1995 &amp; subsq. Ys/A designated invest...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulations 2, 2A, 2B and 2C , the Comptroller shall determine — the income chargeable to tax of an approved fund man...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Subject to regulations 2A, 2B and 2C, tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and com...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr2A-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2A</title><description>Where a foreign investor is a company referred to in paragraph (b )(i) of the definition of foreign investor in regulation 3 in which the Government of Singapore Investment Corpor...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr2B-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2B</title><description>Where a foreign investor is — a company referred to in paragraph (b )(ii) of the definition of foreign investor in regulation 3 in which GIC is a shareholder and where more than 2...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr2C-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2C</title><description>Notwithstanding regulation 2, tax shall be payable at the rate of 5% on the incremental income derived by a fund manager approved under section 43A of the Act for any year of asse...</description><pubDate>Fri, 26 Apr 1996 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and commissions — derived on or after from ma...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; S 54/1995 wef Y/A 1995 &amp; subsq. Ys/A designated invest...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19950217?ValidDate=19950217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and commissions — derived on or after from ma...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — approved securities company means a company approved under section 43A(1)(c ) of the Act; S 54/1995 wef Y/A 1995 &amp; subsq. Ys/A designated invest...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19950217?ValidDate=19950217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Fri, 17 Feb 1995 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and commissions — derived on or after from ma...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19931217?ValidDate=19931217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and commissions — derived on or after from ma...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19931217?ValidDate=19931217&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19931217?ValidDate=19931217&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Fri, 17 Dec 1993 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19921204?ValidDate=19921204&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and commissions — derived on or after from ma...</description><pubDate>Fri, 04 Dec 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19921204?ValidDate=19921204&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore...</description><pubDate>Fri, 04 Dec 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved fund manager...</description><pubDate>Fri, 04 Dec 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19921204?ValidDate=19921204&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Fri, 04 Dec 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19921204?ValidDate=19921204&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore...</description><pubDate>Fri, 04 Dec 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19921204?ValidDate=19921204&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Fri, 04 Dec 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19921204?ValidDate=19921204&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 Concessionary rate of tax</title><description>Concessionary rate of tax Tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and commissions — derived on or after from ma...</description><pubDate>Fri, 04 Dec 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved fund manager...</description><pubDate>Fri, 04 Dec 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=20010531&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 10% tax payable by fund managers</title><description>10% tax payable by fund managers Tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and commissions derived on or after fr...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved fund manager...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Fund manager to maintain records</title><description>Fund manager to maintain records The approved fund manager shall keep and maintain such records of the particulars of foreign investors as may be required by the Minister for the ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 2, the Comptroller shall determine — the income chargeable to tax of an approved fund manager having regar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 10% tax payable by fund managers</title><description>10% tax payable by fund managers Tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and commissions derived on or after fr...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved fund manager...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Fund manager to maintain records</title><description>Fund manager to maintain records The approved fund manager shall keep and maintain such records of the particulars of foreign investors as may be required by the Minister for the ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 2, the Comptroller shall determine — the income chargeable to tax of an approved fund manager having regar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19920325?ValidDate=19920325&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 10% tax payable by fund managers</title><description>10% tax payable by fund managers Tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and commissions derived on or after fr...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19920325?ValidDate=19920325&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved fund manager...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19920325?ValidDate=19920325&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19950217?ValidDate=19950217&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 2, the Comptroller shall determine — the income chargeable to tax of an approved fund manager having regar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 2 10% tax payable by fund managers</title><description>10% tax payable by fund managers Tax shall be payable by a fund manager approved under section 43A of the Act at the rate of 10% on its fees and commissions derived on or after fr...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 3 Definitions</title><description>Definitions In these Regulations — designated investments means — stocks and shares denominated in any foreign currency of companies not incorporated and not resident in Singapore...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 4 Application</title><description>Application These Regulations shall not apply where a foreign investor (other than an individual) — has a permanent establishment in Singapore (other than an approved fund manager...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Fund manager to maintain records</title><description>Fund manager to maintain records The approved fund manager shall keep and maintain such records of the particulars of foreign investors as may be required by the Minister for the ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 6 Determination of income chargeable to tax</title><description>Determination of income chargeable to tax For the purposes of regulation 2, the Comptroller shall determine — the income chargeable to tax of an approved fund manager having regar...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Rev/ITA1947-RG7/Published?DocDate=19920325&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations . It is not part of these Re...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 1 Citation</title><description>Citation These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations .</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-RG7/Historical/19960426?ValidDate=19960426&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations - 5 Fund manager to maintain records</title><description>Fund manager to maintain records The approved fund manager shall keep and maintain such records of the particulars of foreign investors as may be required by the Minister for the ...</description><pubDate>Wed, 25 Mar 1992 00:00:00 +0800</pubDate></item></channel></rss>