Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003
Table of Contents
Enacting Formula
1 Citation
2 Definitions
3 Application
4 Tax exemption
5 Determination of income exempted from tax
6 Deduction of unabsorbed losses and capital allowances
7 Deduction of bad debt, provision for doubtful debt and impairment loss
THE SCHEDULE Criteria for Determining Whether Facility Is A Syndicated Facility With Syndication Work Carried Out Substantially in Singapore