Income Tax (Concessionary Rate of Tax for Approved Fund Managers) Regulations
Table of Contents
1 Citation
2 Concessionary rate of tax
3 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
4 Computation of income of foreign investor as defined in paragraph (b)(ii) or (c) of definition of foreign investor in regulation 6
5 Tax at rate of 5% on incremental income derived by approved Fund Manager
6 Definitions
7 Application
8 Fund Manager to maintain records
9 Determination of income chargeable to tax
Legislative History