Income Tax Act |
Income Tax (Exemption of Income of Futures Market of the Singapore Exchange) Rules 2002 |
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Citation |
1. These Rules may be cited as the Income Tax (Exemption of Income of Futures Market of the Singapore Exchange) Rules 2002. |
Definitions |
2. In these Rules —
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Exemption of income of Singapore Exchange Derivatives Trading Limited |
3. The income of Singapore Exchange Derivatives Trading Limited specified in the First Schedule derived during the period from 18th January 2000 to 31st December 2003 (both dates inclusive) is exempt from tax. |
Exemption of income of Singapore Exchange Derivatives Clearing Limited |
4. The income of Singapore Exchange Derivatives Clearing Limited specified in the Second Schedule derived during the period from 1st October 2000 to 31st December 2003 (both dates inclusive) is exempt from tax. |
Revocation |
5. The Income Tax (Exemption of Income of SIMEX) Rules (R 7) are revoked. |
Made this 3rd day of April 2002.
Permanent Secretary, Ministry of Finance, Singapore. |
[R32.19.0006 V.007; AG/LEG/SL/134/1997/4 Vol. 1] |
(To be presented to Parliament under section 7(2) of the Income Tax Act). |