Income Tax (Amalgamation of Companies) Regulations 2011

No. S 154

Income Tax Act

(Chapter 134)

Income Tax (Amalgamation of Companies) Regulations 2011

In exercise of the powers conferred by section 34C of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:

PART I

GENERAL

Citation and commencement

1. These Regulations may be cited as the Income Tax (Amalgamation of Companies) Regulations 2011 and shall be deemed to have come into operation on 22nd January 2009.

Definitions

2. In these Regulations, references to an amalgamated company and to an amalgamating company are references to an amalgamated company and an amalgamating company, respectively, in the same qualifying amalgamation referred to in section 34C of the Act.

Made this 8th day of March 2011.

CHAN LAI FUNG

Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.

[MFR 32.7.2617 Vol. 3; AG/LLRD/SL/134/2010/3 Vol. 1]

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