﻿<?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 (Amalgamation of Companies) Regulations 2011 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S154-2011/Historical/20121218?DocDate=20131113&amp;ValidDate=20130628&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr6-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 6 (Deleted)</title><description>Deleted by S 170/2022 wef 10/03/2022</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14N of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14N of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37G of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37G of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37O of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37O of Act This regulation applies for the purpose of computing t...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37O of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37O of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr13-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13 Modification or exception to sections 45 to 46 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Investment allowance)</title><description>Modification or exception to sections 45 to 46 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Investment allowance) Where — an amalgamating company ceases to ...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Thu, 10 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1II-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part II GENERAL MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT 1967</title><description>GENERAL MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT 1967 S 170/2022 wef 31/12/2021</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 3 Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act 1967 for deductions, allowances and writing-down allowances claimable for more than one year of assessment</title><description>Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act 1967 for deductions, allowances and writing-down allowances claimable for more than ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=P1III-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT 1967</title><description>SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT 1967 S 170/2022 wef 31/12/2021</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5 Modification or exception to section 13J of Act (Equity remuneration incentive scheme (start-ups))</title><description>Modification or exception to section 13J of Act (Equity remuneration incentive scheme (start-ups)) Where all the amalgamating companies cease to exist on the date of amalgamation,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5A Modifications to section 13W of Act (Exemption of gains or profits from disposal of ordinary shares)</title><description>Modifications to section 13W of Act (Exemption of gains or profits from disposal of ordinary shares) The application of section 13W of the Act to any gains or profits derived by t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14H of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14H of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5E-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5E Modifications to section 14I of Act (Further or double deduction for salary expenditure for employees posted overseas)</title><description>Modifications to section 14I of Act (Further or double deduction for salary expenditure for employees posted overseas) Where the date of amalgamation falls within the period from ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14N of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14N of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8A Modifications to section 37P of Act (Treatment of unabsorbed donations attributable to exempt income)</title><description>Modifications to section 37P of Act (Treatment of unabsorbed donations attributable to exempt income) Subject to the conditions specified in paragraph (2) and to paragraphs (3) an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 9 Modification or exception to section 37B of Act (Group relief for Singapore companies)</title><description>Modification or exception to section 37B of Act (Group relief for Singapore companies) Subject to paragraph (2), where — any unabsorbed capital allowances, donations or losses of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr10-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 10 Modification or exception to section 37F of Act (Deduction for incremental expenditure on research and development)</title><description>Modification or exception to section 37F of Act (Deduction for incremental expenditure on research and development) Where — an amalgamating company ceases to exist on the date of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37G of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37G of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11B Modifications to section 37H of Act (Productivity and Innovation Credit bonus)</title><description>Modifications to section 37H of Act (Productivity and Innovation Credit bonus) Where the date of amalgamation falls within the basis period for the year of assessment 2013, 2014 o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr12-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12 Modification or exception to section 43F of Act (Concessionary rate of tax for offshore leasing of machinery and plant)</title><description>Modification or exception to section 43F of Act (Concessionary rate of tax for offshore leasing of machinery and plant) Where — an amalgamated company is a leasing company; and al...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1III-P21A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1A Specific Modifications to section 37O of Act</title><description>Specific Modifications to section 37O of Act S 170/2022 wef 31/12/2021</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12A Interpretation of this Division</title><description>Interpretation of this Division In this Division, a qualifying acquisition by a company of ordinary shares in another company is one which qualifies for a deduction under section ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12B Treatment of deduction under section 37O of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled</title><description>Treatment of deduction under section 37O of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled Subject to p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011?ValidDate=20220310&amp;ProvIds=pr12C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12C Modification of section 37O of Act when target company is another amalgamating company which ceases to exist after amalgamation</title><description>Modification of section 37O of Act when target company is another amalgamating company which ceases to exist after amalgamation This regulation applies where — before the amalgama...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12D Treatment of unabsorbed deduction under section 37O of Act of amalgamating company which ceases to exist</title><description>Treatment of unabsorbed deduction under section 37O of Act of amalgamating company which ceases to exist Subject to paragraphs (2) and (4), where — an amalgamating company ceases ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12E-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12E Modifications of section 37O of Act when amalgamated company incurs contingent consideration for acquisition by amalgamating company</title><description>Modifications of section 37O of Act when amalgamated company incurs contingent consideration for acquisition by amalgamating company Subject to paragraph (2) and regulation 12F, w...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37O of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37O of Act This regulation applies for the purpose of computing t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37O of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37O of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1III-P22-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 2 Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act 1967</title><description>Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act 1967 S 170/2022 wef 31/12/2021</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13 Modification or exception to sections 45 to 46 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Investment allowance)</title><description>Modification or exception to sections 45 to 46 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Investment allowance) Where — an amalgamating company ceases to ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 53 to 57 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Integrated investment allowance)</title><description>Modification to sections 53 to 57 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Integrated investment allowance) Where — an amalgamating company ceases to ex...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14N of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14N of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37G of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37G of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37O of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37O of Act This regulation applies for the purpose of computing t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37O of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37O of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr13-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13 Modification or exception to sections 45 to 46 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Investment allowance)</title><description>Modification or exception to sections 45 to 46 of Economic Expansion Incentives (Relief from Income Tax) Act 1967 (Investment allowance) Where — an amalgamating company ceases to ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5A Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares)</title><description>Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares) The application of section 13Z of the Act to any gains or profits derived by t...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5E-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5E Modifications to section 14KA of Act (Further or double deduction for salary expenditure for employees posted overseas)</title><description>Modifications to section 14KA of Act (Further or double deduction for salary expenditure for employees posted overseas) Where the date of amalgamation falls within the period from...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr8A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8A Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income)</title><description>Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income) Subject to the conditions specified in paragraph (2) and to paragraphs (3) an...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr11B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11B Modifications to section 37IA of Act (Productivity and Innovation Credit bonus)</title><description>Modifications to section 37IA of Act (Productivity and Innovation Credit bonus) Where the date of amalgamation falls within the basis period for the year of assessment 2013, 2014 ...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12C Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation</title><description>Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation This regulation applies where — before the amalgama...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5A Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares)</title><description>Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares) The application of section 13Z of the Act to any gains or profits derived by t...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5E-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5E Modifications to section 14KA of Act (Further or double deduction for salary expenditure for employees posted overseas)</title><description>Modifications to section 14KA of Act (Further or double deduction for salary expenditure for employees posted overseas) Where the date of amalgamation falls within the period from...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr8A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8A Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income)</title><description>Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income) Subject to the conditions specified in paragraph (2) and to paragraphs (3) an...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr11B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11B Modifications to section 37IA of Act (Productivity and Innovation Credit bonus)</title><description>Modifications to section 37IA of Act (Productivity and Innovation Credit bonus) Where the date of amalgamation falls within the basis period for the year of assessment 2013, 2014 ...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12C Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation</title><description>Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation This regulation applies where — before the amalgama...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Mon, 12 Nov 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12B Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled</title><description>Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled Subject to p...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12B Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled</title><description>Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled Subject to p...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to 31...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr12B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12B Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled</title><description>Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled Subject to p...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to 31...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr12B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12B Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled</title><description>Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled Subject to p...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5E-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5E Modifications to section 14KA of Act (Further or double deduction for salary expenditure for employees posted overseas)</title><description>Modifications to section 14KA of Act (Further or double deduction for salary expenditure for employees posted overseas) Where the date of amalgamation falls within the period from...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=P1III-P21A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1A Specific Modifications to section 37L of Act</title><description>Specific Modifications to section 37L of Act</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr12C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12C Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation</title><description>Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation This regulation applies where — before the amalgama...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr5E-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5E Modifications to section 14KA of Act (Further or double deduction for salary expenditure for employees posted overseas)</title><description>Modifications to section 14KA of Act (Further or double deduction for salary expenditure for employees posted overseas) Where the date of amalgamation falls within the period from...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr12C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12C Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation</title><description>Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation This regulation applies where — before the amalgama...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=P1III-P21A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1A Specific Modifications to section 37L of Act</title><description>Specific Modifications to section 37L of Act</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=P1III-P21A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1A Specific Modifications to section 37L of Act</title><description>Specific Modifications to section 37L of Act</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr12B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12B Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled</title><description>Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled Subject to p...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr12C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12C Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation</title><description>Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation This regulation applies where — before the amalgama...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - deleteElement</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=P1III-P21A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1A Specific Modifications to section 37L of Act</title><description>Specific Modifications to section 37L of Act</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr12C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12C Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation</title><description>Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation This regulation applies where — before the amalgama...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - deleteElement</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr12B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12B Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled</title><description>Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled Subject to p...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr8A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8A Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income)</title><description>Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income) Subject to the conditions specified in paragraph (2) and to paragraphs (3) an...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr11B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11B Modifications to section 37IA of Act (Productivity and Innovation Credit bonus)</title><description>Modifications to section 37IA of Act (Productivity and Innovation Credit bonus) Where the date of amalgamation falls within the basis period for the year of assessment 2013, 2014 ...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr8A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8A Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income)</title><description>Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income) Subject to the conditions specified in paragraph (2) and to paragraphs (3) an...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr11B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11B Modifications to section 37IA of Act (Productivity and Innovation Credit bonus)</title><description>Modifications to section 37IA of Act (Productivity and Innovation Credit bonus) Where the date of amalgamation falls within the basis period for the year of assessment 2013, 2014 ...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Thu, 28 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr8A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8A Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income)</title><description>Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income) Subject to the conditions specified in paragraph (2) and to paragraphs (3) an...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr5B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5B Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme</title><description>Modifications to provisions of Act in relation to Productivity and Innovation Credit Scheme Where the date of amalgamation falls within the basis period for the year of assessment...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr8A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8A Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income)</title><description>Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income) Subject to the conditions specified in paragraph (2) and to paragraphs (3) an...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr11A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11A Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme)</title><description>Modifications to section 37I of Act (Cash payout under Productivity and Innovation Credit Scheme) Where the date of amalgamation falls within the basis period for the year of asse...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Wed, 13 Nov 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131113?ValidDate=20131113&amp;ProvIds=pr5A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5A Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares)</title><description>Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares) The application of section 13Z of the Act to any gains or profits derived by t...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr8A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8A Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income)</title><description>Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income) Subject to the conditions specified in paragraph (2) and to paragraphs (3) an...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr8A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8A Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income)</title><description>Modifications to section 37M of Act (Treatment of unabsorbed donations attributable to exempt income) Subject to the conditions specified in paragraph (2) and to paragraphs (3) an...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20121218?ValidDate=20121218&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr5A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5A Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares)</title><description>Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares) The application of section 13Z of the Act to any gains or profits derived by t...</description><pubDate>Tue, 18 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr5A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5A Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares)</title><description>Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares) The application of section 13Z of the Act to any gains or profits derived by t...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr9-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 9 Modification or exception to section 37C of Act (Group relief for Singapore companies)</title><description>Modification or exception to section 37C of Act (Group relief for Singapore companies) Subject to paragraph (2), where — any unabsorbed capital allowances, donations or losses of ...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr5A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5A Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares)</title><description>Modifications to section 13Z of Act (Exemption of gains or profits from disposal of ordinary shares) The application of section 13Z of the Act to any gains or profits derived by t...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr9-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 9 Modification or exception to section 37C of Act (Group relief for Singapore companies)</title><description>Modification or exception to section 37C of Act (Group relief for Singapore companies) Subject to paragraph (2), where — any unabsorbed capital allowances, donations or losses of ...</description><pubDate>Fri, 01 Jun 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr5C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5C Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office)</title><description>Modifications to section 14B of Act (Further deduction for expenses relating to approved trade fairs, exhibitions or trade missions or to maintenance of overseas trade office) Whe...</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr5D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5D Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure)</title><description>Modifications to section 14K of Act (Further or double deduction for overseas investment development expenditure) Where the date of amalgamation falls within the period from to (b...</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Sun, 01 Apr 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=P1III-P21A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1A Specific Modifications to section 37L of Act</title><description>Specific Modifications to section 37L of Act</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=P1III-P22-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 2 Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act</title><description>Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr12G-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12G Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of transaction costs under section 37L of Act For the purpose of computing the amount of deduction to ...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr13A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13A Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance)</title><description>Modification to sections 97ZD to 97ZH of Economic Expansion Incentives (Relief from Income Tax) Act (Integrated investment allowance) Where — an amalgamating company ceases to exi...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=P1III-P21A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1A Specific Modifications to section 37L of Act</title><description>Specific Modifications to section 37L of Act</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=P1III-P22-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 2 Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act</title><description>Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=av-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Enacting Formula</title><description>In exercise of the powers conferred by section 34C of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=P1I-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part I GENERAL</title><description>Part I GENERAL</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr1-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Amalgamation of Companies) Regulations 2011 and shall be deemed to have come into operation on .</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr2-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 2 Definitions</title><description>Definitions In these Regulations, references to an amalgamated company and to an amalgamating company are references to an amalgamated company and an amalgamating company, respect...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=P1II-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part II GENERAL MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</title><description>Part II GENERAL MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr3-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 3 Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act for deductions, allowances and writing-down allowances claimable for more than one year of assessment</title><description>Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act for deductions, allowances and writing-down allowances claimable for more than one y...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=P1III-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</title><description>Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr4-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 4 Modification or exception to section 13A of Act (Exemption of shipping profits)</title><description>Modification or exception to section 13A of Act (Exemption of shipping profits) Where — an amalgamated company is a shipping enterprise; and all of the amalgamating companies that...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr5-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5 Modification or exception to section 13M of Act (Equity remuneration incentive scheme (start-ups))</title><description>Modification or exception to section 13M of Act (Equity remuneration incentive scheme (start-ups)) Where all the amalgamating companies cease to exist on the date of amalgamation,...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr6-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 6 Modification or exception to section 14M of Act (Deduction for hotel refurbishment expenditure)</title><description>Modification or exception to section 14M of Act (Deduction for hotel refurbishment expenditure) Where — an amalgamating company is allowed any deduction under section 14M of the A...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr8-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8 Modification or exception to sections 23 (Carry forward of allowances) and 37 of Act (Assessable income)</title><description>Modification or exception to sections 23 (Carry forward of allowances) and 37 of Act (Assessable income) Where — an amalgamating company ceases to exist on the date of amalgamatio...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr9-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 9 Modification or exception to section 37C of Act (Group relief for Singapore companies)</title><description>Modification or exception to section 37C of Act (Group relief for Singapore companies) Subject to paragraph (2) , where — any unabsorbed capital allowances, donations or losses of...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr10-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 10 Modification or exception to section 37G of Act (Deduction for incremental expenditure on research and development)</title><description>Modification or exception to section 37G of Act (Deduction for incremental expenditure on research and development) Where — an amalgamating company ceases to exist on the date of ...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr11-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11 Modification or exception to section 37H of Act (Cash grant for research and development expenditure for start-up company)</title><description>Modification or exception to section 37H of Act (Cash grant for research and development expenditure for start-up company) Where all the amalgamating companies cease to exist on t...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr12-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12 Modification or exception to section 43I of Act (Concessionary rate of tax for offshore leasing of machinery and plant)</title><description>Modification or exception to section 43I of Act (Concessionary rate of tax for offshore leasing of machinery and plant) Where — an amalgamated company is a leasing company; and al...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=P1III-P22-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 2 Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act</title><description>Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr13-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13 Modification or exception to sections 69 to 71 of Economic Expansion Incentives (Relief from Income Tax) Act (Investment allowance)</title><description>Modification or exception to sections 69 to 71 of Economic Expansion Incentives (Relief from Income Tax) Act (Investment allowance) Where — an amalgamating company ceases to exist...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=P1IV-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part IV MISCELLANEOUS</title><description>Part IV MISCELLANEOUS</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr14-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 14 Prescribed period for purposes of section 34C of Act (Amalgamation of Companies) read with section 43 of Act (Rate of tax upon companies and others)</title><description>Prescribed period for purposes of section 34C of Act (Amalgamation of Companies) read with section 43 of Act (Rate of tax upon companies and others) For the purpose of section 34C...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=pr15-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 15 Functional currency of amalgamating company and amalgamated company</title><description>Functional currency of amalgamating company and amalgamated company Where — an amalgamating company maintains its financial accounts in respect of any trade or business carried on...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S154-2011/Published?DocDate=20110323&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Wed, 23 Mar 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr2-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 2 Definitions</title><description>Definitions In these Regulations, references to an amalgamated company and to an amalgamating company are references to an amalgamated company and an amalgamating company, respect...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20131128?ValidDate=20131128&amp;ProvIds=pr3-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 3 Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act for deductions, allowances and writing-down allowances claimable for more than one year of assessment</title><description>Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act for deductions, allowances and writing-down allowances claimable for more than one y...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=P1III-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</title><description>Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr4-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 4 Modification or exception to section 13A of Act (Exemption of shipping profits)</title><description>Modification or exception to section 13A of Act (Exemption of shipping profits) Where — an amalgamated company is a shipping enterprise; and all of the amalgamating companies that...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=pr5-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5 Modification or exception to section 13M of Act (Equity remuneration incentive scheme (start-ups))</title><description>Modification or exception to section 13M of Act (Equity remuneration incentive scheme (start-ups)) Where all the amalgamating companies cease to exist on the date of amalgamation,...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr6-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 6 Modification or exception to section 14M of Act (Deduction for hotel refurbishment expenditure)</title><description>Modification or exception to section 14M of Act (Deduction for hotel refurbishment expenditure) Where — an amalgamating company is allowed any deduction under section 14M of the A...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr8-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8 Modification or exception to sections 23 (Carry forward of allowances) and 37 of Act (Assessable income)</title><description>Modification or exception to sections 23 (Carry forward of allowances) and 37 of Act (Assessable income) Where — an amalgamating company ceases to exist on the date of amalgamatio...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr9-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 9 Modification or exception to section 37C of Act (Group relief for Singapore companies)</title><description>Modification or exception to section 37C of Act (Group relief for Singapore companies) Subject to paragraph (2), where — any unabsorbed capital allowances, donations or losses of ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr10-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 10 Modification or exception to section 37G of Act (Deduction for incremental expenditure on research and development)</title><description>Modification or exception to section 37G of Act (Deduction for incremental expenditure on research and development) Where — an amalgamating company ceases to exist on the date of ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr11-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11 Modification or exception to section 37H of Act (Cash grant for research and development expenditure for start-up company)</title><description>Modification or exception to section 37H of Act (Cash grant for research and development expenditure for start-up company) Where all the amalgamating companies cease to exist on t...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr12-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12 Modification or exception to section 43I of Act (Concessionary rate of tax for offshore leasing of machinery and plant)</title><description>Modification or exception to section 43I of Act (Concessionary rate of tax for offshore leasing of machinery and plant) Where — an amalgamated company is a leasing company; and al...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=P1III-P21A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1A Specific Modifications to section 37L of Act</title><description>Specific Modifications to section 37L of Act</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr12A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12A Interpretation of this Division</title><description>Interpretation of this Division In this Division, a qualifying acquisition by a company of ordinary shares in another company is one which qualifies for a deduction under section ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr12B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12B Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled</title><description>Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled Subject to p...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr12C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12C Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation</title><description>Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation Where — before the amalgamation, an amalgamating co...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr12D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12D Treatment of unabsorbed deduction under section 37L of Act of amalgamating company which ceases to exist</title><description>Treatment of unabsorbed deduction under section 37L of Act of amalgamating company which ceases to exist Subject to paragraphs (2) and (4), where — an amalgamating company ceases ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr12E-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12E Modifications of section 37L of Act when amalgamated company incurs contingent consideration for acquisition by amalgamating company</title><description>Modifications of section 37L of Act when amalgamated company incurs contingent consideration for acquisition by amalgamating company Subject to paragraph (2) and regulation 12F, w...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr13-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13 Modification or exception to sections 69 to 71 of Economic Expansion Incentives (Relief from Income Tax) Act (Investment allowance)</title><description>Modification or exception to sections 69 to 71 of Economic Expansion Incentives (Relief from Income Tax) Act (Investment allowance) Where — an amalgamating company ceases to exist...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr14-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 14 Prescribed period for purposes of section 34C of Act (Amalgamation of Companies) read with section 43 of Act (Rate of tax upon companies and others)</title><description>Prescribed period for purposes of section 34C of Act (Amalgamation of Companies) read with section 43 of Act (Rate of tax upon companies and others) For the purpose of section 34C...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr15-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 15 Functional currency of amalgamating company and amalgamated company</title><description>Functional currency of amalgamating company and amalgamated company Where — an amalgamating company maintains its financial accounts in respect of any trade or business carried on...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=P1III-P21A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1A Specific Modifications to section 37L of Act</title><description>Specific Modifications to section 37L of Act</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr12F-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12F Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act</title><description>Modification to cap on deduction allowable to amalgamated company in respect of capital expenditure under section 37L of Act This regulation applies for the purpose of computing t...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120401?ValidDate=20120401&amp;ProvIds=pr9-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 9 Modification or exception to section 37C of Act (Group relief for Singapore companies)</title><description>Modification or exception to section 37C of Act (Group relief for Singapore companies) Subject to paragraph (2), where — any unabsorbed capital allowances, donations or losses of ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr12B-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12B Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled</title><description>Treatment of deduction under section 37L of Act (Deduction for acquisition of shares of companies) to which amalgamating company which has ceased to exist is entitled Subject to p...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr12C-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12C Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation</title><description>Modification of section 37L of Act when target company is another amalgamating company which ceases to exist after amalgamation Where — before the amalgamation, an amalgamating co...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr3-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 3 Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act for deductions, allowances and writing-down allowances claimable for more than one year of assessment</title><description>Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act for deductions, allowances and writing-down allowances claimable for more than one y...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=P1III-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</title><description>Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr5-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5 Modification or exception to section 13M of Act (Equity remuneration incentive scheme (start-ups))</title><description>Modification or exception to section 13M of Act (Equity remuneration incentive scheme (start-ups)) Where all the amalgamating companies cease to exist on the date of amalgamation,...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr10-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 10 Modification or exception to section 37G of Act (Deduction for incremental expenditure on research and development)</title><description>Modification or exception to section 37G of Act (Deduction for incremental expenditure on research and development) Where — an amalgamating company ceases to exist on the date of ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12 Modification or exception to section 43I of Act (Concessionary rate of tax for offshore leasing of machinery and plant)</title><description>Modification or exception to section 43I of Act (Concessionary rate of tax for offshore leasing of machinery and plant) Where — an amalgamated company is a leasing company; and al...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12A-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12A Interpretation of this Division</title><description>Interpretation of this Division In this Division, a qualifying acquisition by a company of ordinary shares in another company is one which qualifies for a deduction under section ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12D-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12D Treatment of unabsorbed deduction under section 37L of Act of amalgamating company which ceases to exist</title><description>Treatment of unabsorbed deduction under section 37L of Act of amalgamating company which ceases to exist Subject to paragraphs (2) and (4), where — an amalgamating company ceases ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr12E-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12E Modifications of section 37L of Act when amalgamated company incurs contingent consideration for acquisition by amalgamating company</title><description>Modifications of section 37L of Act when amalgamated company incurs contingent consideration for acquisition by amalgamating company Subject to paragraph (2) and regulation 12F, w...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=pr13-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13 Modification or exception to sections 69 to 71 of Economic Expansion Incentives (Relief from Income Tax) Act (Investment allowance)</title><description>Modification or exception to sections 69 to 71 of Economic Expansion Incentives (Relief from Income Tax) Act (Investment allowance) Where — an amalgamating company ceases to exist...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 6 Modification or exception to section 14M of Act (Deduction for hotel refurbishment expenditure)</title><description>Modification or exception to section 14M of Act (Deduction for hotel refurbishment expenditure) Where — an amalgamating company is allowed any deduction under section 14M of the A...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20160401?ValidDate=20160401&amp;ProvIds=av-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Enacting Formula</title><description>In exercise of the powers conferred by section 34C of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=P1I-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part I GENERAL</title><description>Part I GENERAL</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Amalgamation of Companies) Regulations 2011 and shall be deemed to have come into operation on .</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr2-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 2 Definitions</title><description>Definitions In these Regulations, references to an amalgamated company and to an amalgamating company are references to an amalgamated company and an amalgamating company, respect...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120601?ValidDate=20120601&amp;ProvIds=P1II-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part II GENERAL MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</title><description>Part II GENERAL MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr3-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 3 Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act for deductions, allowances and writing-down allowances claimable for more than one year of assessment</title><description>Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act for deductions, allowances and writing-down allowances claimable for more than one y...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=P1III-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</title><description>Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr4-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 4 Modification or exception to section 13A of Act (Exemption of shipping profits)</title><description>Modification or exception to section 13A of Act (Exemption of shipping profits) Where — an amalgamated company is a shipping enterprise; and all of the amalgamating companies that...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr5-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5 Modification or exception to section 13M of Act (Equity remuneration incentive scheme (start-ups))</title><description>Modification or exception to section 13M of Act (Equity remuneration incentive scheme (start-ups)) Where all the amalgamating companies cease to exist on the date of amalgamation,...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr6-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 6 Modification or exception to section 14M of Act (Deduction for hotel refurbishment expenditure)</title><description>Modification or exception to section 14M of Act (Deduction for hotel refurbishment expenditure) Where — an amalgamating company is allowed any deduction under section 14M of the A...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr8-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8 Modification or exception to sections 23 (Carry forward of allowances) and 37 of Act (Assessable income)</title><description>Modification or exception to sections 23 (Carry forward of allowances) and 37 of Act (Assessable income) Where — an amalgamating company ceases to exist on the date of amalgamatio...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr9-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 9 Modification or exception to section 37C of Act (Group relief for Singapore companies)</title><description>Modification or exception to section 37C of Act (Group relief for Singapore companies) Subject to paragraph (2) , where — any unabsorbed capital allowances, donations or losses of...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr10-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 10 Modification or exception to section 37G of Act (Deduction for incremental expenditure on research and development)</title><description>Modification or exception to section 37G of Act (Deduction for incremental expenditure on research and development) Where — an amalgamating company ceases to exist on the date of ...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr11-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11 Modification or exception to section 37H of Act (Cash grant for research and development expenditure for start-up company)</title><description>Modification or exception to section 37H of Act (Cash grant for research and development expenditure for start-up company) Where all the amalgamating companies cease to exist on t...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr12-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12 Modification or exception to section 43I of Act (Concessionary rate of tax for offshore leasing of machinery and plant)</title><description>Modification or exception to section 43I of Act (Concessionary rate of tax for offshore leasing of machinery and plant) Where — an amalgamated company is a leasing company; and al...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=P1III-P22-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 2 Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act</title><description>Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr13-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13 Modification or exception to sections 69 to 71 of Economic Expansion Incentives (Relief from Income Tax) Act (Investment allowance)</title><description>Modification or exception to sections 69 to 71 of Economic Expansion Incentives (Relief from Income Tax) Act (Investment allowance) Where — an amalgamating company ceases to exist...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=P1IV-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part IV MISCELLANEOUS</title><description>Part IV MISCELLANEOUS</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr14-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 14 Prescribed period for purposes of section 34C of Act (Amalgamation of Companies) read with section 43 of Act (Rate of tax upon companies and others)</title><description>Prescribed period for purposes of section 34C of Act (Amalgamation of Companies) read with section 43 of Act (Rate of tax upon companies and others) For the purpose of section 34C...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr15-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 15 Functional currency of amalgamating company and amalgamated company</title><description>Functional currency of amalgamating company and amalgamated company Where — an amalgamating company maintains its financial accounts in respect of any trade or business carried on...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr2-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 2 Definitions</title><description>Definitions In these Regulations, references to an amalgamated company and to an amalgamating company are references to an amalgamated company and an amalgamating company, respect...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr3-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 3 Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act for deductions, allowances and writing-down allowances claimable for more than one year of assessment</title><description>Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act for deductions, allowances and writing-down allowances claimable for more than one y...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=P1III-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</title><description>Part III SPECIFIC MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr4-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 4 Modification or exception to section 13A of Act (Exemption of shipping profits)</title><description>Modification or exception to section 13A of Act (Exemption of shipping profits) Where — an amalgamated company is a shipping enterprise; and all of the amalgamating companies that...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr5-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 5 Modification or exception to section 13M of Act (Equity remuneration incentive scheme (start-ups))</title><description>Modification or exception to section 13M of Act (Equity remuneration incentive scheme (start-ups)) Where all the amalgamating companies cease to exist on the date of amalgamation,...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr6-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 6 Modification or exception to section 14M of Act (Deduction for hotel refurbishment expenditure)</title><description>Modification or exception to section 14M of Act (Deduction for hotel refurbishment expenditure) Where — an amalgamating company is allowed any deduction under section 14M of the A...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr7-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 7 Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure)</title><description>Modification or exception to section 14Q of Act (Deduction for renovation or refurbishment expenditure) Where — on or before the date of amalgamation, any amalgamating company inc...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr8-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 8 Modification or exception to sections 23 (Carry forward of allowances) and 37 of Act (Assessable income)</title><description>Modification or exception to sections 23 (Carry forward of allowances) and 37 of Act (Assessable income) Where — an amalgamating company ceases to exist on the date of amalgamatio...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr9-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 9 Modification or exception to section 37C of Act (Group relief for Singapore companies)</title><description>Modification or exception to section 37C of Act (Group relief for Singapore companies) Subject to paragraph (2) , where — any unabsorbed capital allowances, donations or losses of...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr10-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 10 Modification or exception to section 37G of Act (Deduction for incremental expenditure on research and development)</title><description>Modification or exception to section 37G of Act (Deduction for incremental expenditure on research and development) Where — an amalgamating company ceases to exist on the date of ...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr11-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 11 Modification or exception to section 37H of Act (Cash grant for research and development expenditure for start-up company)</title><description>Modification or exception to section 37H of Act (Cash grant for research and development expenditure for start-up company) Where all the amalgamating companies cease to exist on t...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr12-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 12 Modification or exception to section 43I of Act (Concessionary rate of tax for offshore leasing of machinery and plant)</title><description>Modification or exception to section 43I of Act (Concessionary rate of tax for offshore leasing of machinery and plant) Where — an amalgamated company is a leasing company; and al...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr13-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 13 Modification or exception to sections 69 to 71 of Economic Expansion Incentives (Relief from Income Tax) Act (Investment allowance)</title><description>Modification or exception to sections 69 to 71 of Economic Expansion Incentives (Relief from Income Tax) Act (Investment allowance) Where — an amalgamating company ceases to exist...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr14-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 14 Prescribed period for purposes of section 34C of Act (Amalgamation of Companies) read with section 43 of Act (Rate of tax upon companies and others)</title><description>Prescribed period for purposes of section 34C of Act (Amalgamation of Companies) read with section 43 of Act (Rate of tax upon companies and others) For the purpose of section 34C...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr15-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - 15 Functional currency of amalgamating company and amalgamated company</title><description>Functional currency of amalgamating company and amalgamated company Where — an amalgamating company maintains its financial accounts in respect of any trade or business carried on...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20090122?ValidDate=20090122&amp;ProvIds=xv-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Amalgamation of Companies) Regulations 2011 . It is not part of these Regulations. G. N. No. S...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20100401?ValidDate=20100401&amp;ProvIds=P1III-P22-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 2 Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act</title><description>Specific Modifications and Exceptions to the Economic Expansion Incentives (Relief from Income Tax) Act</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20120217?ValidDate=20120217&amp;ProvIds=P1III-P21-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Division 1 Specific Modifications and Exceptions to the Act</title><description>Specific Modifications and Exceptions to the Act</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S154-2011/Historical/20181112?ValidDate=20181112&amp;ProvIds=P1II-</link><title>Income Tax (Amalgamation of Companies) Regulations 2011 - Part II GENERAL MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</title><description>Part II GENERAL MODIFICATIONS AND EXCEPTIONS TO ACT AND THE ECONOMIC EXPANSION INCENTIVES (RELIEF FROM INCOME TAX) ACT</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item></channel></rss>