﻿<?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 (Productivity and Innovation Credit Plus Scheme) Regulations 2015 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S14-2015?DocDate=20150116&amp;ValidDate=20240415&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=av-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - Enacting Formula</title><description>In exercise of the powers conferred by section 37IC(3) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=P11-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr1-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 1 Citation, commencement and application</title><description>Citation, commencement and application These Regulations may be cited as the Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 and shall come into operat...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr2-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 2 Meaning of "qualifying persons" and "qualifying conditions"</title><description>Meaning of qualifying persons and qualifying conditions For the purposes of section 37IC of the Act and these Regulations, a qualifying person for any year of assessment set out in...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr3-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 3 Meaning of "PIC provisions", "affected amounts", "subsection (2) amounts" and "qualifying expenditure"</title><description>Meaning of PIC provisions , affected amounts , subsection (2) amounts and qualifying expenditure In these Regulations, a PIC provision is — in the case of Part 2 of these Regulatio...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=P12-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - Part 2 QUALIFYING PERSONS FOR YEAR OF ASSESSMENT 2015</title><description>Part 2 QUALIFYING PERSONS FOR YEAR OF ASSESSMENT 2015</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr4-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 4 Computation of enhanced deduction or allowance</title><description>Computation of enhanced deduction or allowance In computing the enhanced deduction or allowance under a PIC provision (except section 14DA(2) of the Act) for a qualifying person fo...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr5-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 5 Modification of manner of computing deduction under section 14DA of Act</title><description>Modification of manner of computing deduction under section 14DA of Act In computing the enhanced deduction under section 14DA(2) of the Act for a qualifying person for the year of...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=P13-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - Part 3 QUALIFYING PERSONS FOR YEARS OF ASSESSMENT 2016, 2017 AND 2018</title><description>Part 3 QUALIFYING PERSONS FOR YEARS OF ASSESSMENT 2016, 2017 AND 2018</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr6-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 6 Computation of enhanced deduction or allowance for qualifying persons for YA2016, YA2017 and YA2018, who meet qualifying conditions in YA2015 or YA2016</title><description>Computation of enhanced deduction or allowance for qualifying persons for YA2016, YA2017 and YA2018, who meet qualifying conditions in YA2015 or YA2016 This regulation applies to a...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr7-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 7 Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 6</title><description>Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 6 In computing the enhanced deduction under section 14DA(2)...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr8-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 8 Computation of enhanced deduction or allowance for qualifying persons for YA2017 and YA2018, who do not meet qualifying conditions in YA2015 and YA2016</title><description>Computation of enhanced deduction or allowance for qualifying persons for YA2017 and YA2018, who do not meet qualifying conditions in YA2015 and YA2016 This regulation applies to a...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr9-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 9 Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 8</title><description>Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 8 In computing the enhanced deduction under section 14DA(2)...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr10-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 10 Computation of enhanced deduction or allowance for qualifying persons for YA2018, who do not meet qualifying conditions in YA2015, YA2016 and YA2017</title><description>Computation of enhanced deduction or allowance for qualifying persons for YA2018, who do not meet qualifying conditions in YA2015, YA2016 and YA2017 This regulation applies to a qu...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=pr11-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 11 Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 10</title><description>Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 10 In computing the enhanced deduction under section 14DA(2...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S14-2015/Published?DocDate=20150116170000&amp;ProvIds=</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015. It is not part of the regula...</description><pubDate>Fri, 16 Jan 2015 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=av-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - Enacting Formula</title><description>In exercise of the powers conferred by section 37IC(3) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=P11-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - Part 1 PRELIMINARY</title><description>Part 1 PRELIMINARY</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr1-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 1 Citation, commencement and application</title><description>Citation, commencement and application These Regulations may be cited as the Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 and shall come into operat...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr2-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 2 Meaning of "qualifying persons" and "qualifying conditions"</title><description>Meaning of qualifying persons and qualifying conditions For the purposes of section 37IC of the Act and these Regulations, a qualifying person for any year of assessment set out in...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr3-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 3 Meaning of "PIC provisions", "affected amounts", "subsection (2) amounts" and "qualifying expenditure"</title><description>Meaning of PIC provisions , affected amounts , subsection (2) amounts and qualifying expenditure In these Regulations, a PIC provision is — in the case of Part 2 of these Regulatio...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=P12-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - Part 2 QUALIFYING PERSONS FOR YEAR OF ASSESSMENT 2015</title><description>Part 2 QUALIFYING PERSONS FOR YEAR OF ASSESSMENT 2015</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr4-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 4 Computation of enhanced deduction or allowance</title><description>Computation of enhanced deduction or allowance In computing the enhanced deduction or allowance under a PIC provision (except section 14DA(2) of the Act) for a qualifying person fo...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr5-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 5 Modification of manner of computing deduction under section 14DA of Act</title><description>Modification of manner of computing deduction under section 14DA of Act In computing the enhanced deduction under section 14DA(2) of the Act for a qualifying person for the year of...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=P13-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - Part 3 QUALIFYING PERSONS FOR YEARS OF ASSESSMENT 2016, 2017 AND 2018</title><description>Part 3 QUALIFYING PERSONS FOR YEARS OF ASSESSMENT 2016, 2017 AND 2018</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr6-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 6 Computation of enhanced deduction or allowance for qualifying persons for YA2016, YA2017 and YA2018, who meet qualifying conditions in YA2015 or YA2016</title><description>Computation of enhanced deduction or allowance for qualifying persons for YA2016, YA2017 and YA2018, who meet qualifying conditions in YA2015 or YA2016 This regulation applies to a...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr7-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 7 Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 6</title><description>Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 6 In computing the enhanced deduction under section 14DA(2)...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr8-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 8 Computation of enhanced deduction or allowance for qualifying persons for YA2017 and YA2018, who do not meet qualifying conditions in YA2015 and YA2016</title><description>Computation of enhanced deduction or allowance for qualifying persons for YA2017 and YA2018, who do not meet qualifying conditions in YA2015 and YA2016 This regulation applies to a...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr9-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 9 Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 8</title><description>Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 8 In computing the enhanced deduction under section 14DA(2)...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr10-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 10 Computation of enhanced deduction or allowance for qualifying persons for YA2018, who do not meet qualifying conditions in YA2015, YA2016 and YA2017</title><description>Computation of enhanced deduction or allowance for qualifying persons for YA2018, who do not meet qualifying conditions in YA2015, YA2016 and YA2017 This regulation applies to a qu...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=pr11-</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - 11 Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 10</title><description>Modification of manner of computing deduction under section 14DA of Act for qualifying persons referred to in regulation 10 In computing the enhanced deduction under section 14DA(2...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S14-2015?ValidDate=20150116&amp;ProvIds=</link><title>Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Productivity and Innovation Credit Plus Scheme) Regulations 2015. It is not part of the regula...</description><pubDate>Fri, 16 Jan 2015 00:00:00 +0800</pubDate></item></channel></rss>