﻿<?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 (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S239-2017?DocDate=20221206&amp;ValidDate=20240626&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20221206&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Enacting Formula</title><description>In exercise of the powers conferred by section 43Q of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 and come into operation on .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 3 Application</title><description>Application These Regulations apply to a financial sector incentive company — where the effective date of its approval as such; or where the effective date of the extension of its ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 4 Financial sector incentive companies</title><description>Financial sector incentive companies For the purposes of section 43J of the Act and these Regulations, a financial sector incentive company may be approved as one of the following:...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5 13.5% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>13.5% tax payable on qualifying income of financial sector incentive (standard tier) company Tax is payable at the rate of 13.5% on the following income of a financial sector incen...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20221206&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5A 12% tax payable on qualifying income of financial sector incentive (trustee companies) company</title><description>12% tax payable on qualifying income of financial sector incentive (trustee companies) company Tax is payable at the rate of 12% on the income of a financial sector incentive (trus...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 6 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax is payable at the rate of 10% on the income of a financial sector incentive (h...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax Subject to regulation 10, for the purposes of regulations 5 to 8, the Comptroller must determine — the chargeable income of the financia...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20221206&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 10 Deduction, etc., where activity subject to 2 concessionary tax rates</title><description>Deduction, etc., where activity subject to 2 concessionary tax rates This regulation applies where income of a financial sector incentive company from an activity is subject to 2 d...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - First Schedule Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate</title><description>Regulation 5(1) Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate The income of a financial sector incentive (standa...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Second Schedule Prescribed processing services</title><description>Regulation 6(3) Prescribed processing services The following are prescribed processing services when provided to a financial institution or a financial sector incentive (headquarte...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - First Schedule Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate</title><description>Regulation 5(1) Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate The income of a financial sector incentive (standa...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - First Schedule Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate</title><description>Regulation 5(1) Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate The income of a financial sector incentive (standa...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20200716?ValidDate=20200716&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=Sc3-XX-Sc3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Third Schedule Repealed</title><description>Deleted by S 557/2020</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Thu, 16 Jul 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20200716?ValidDate=20200716&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - First Schedule Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate</title><description>Regulation 5(1) Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate The income of a financial sector incentive (standa...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 4 Financial sector incentive companies</title><description>Financial sector incentive companies For the purposes of section 43Q of the Act and these Regulations, a financial sector incentive company may be approved as one of the following:...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5 13.5% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>13.5% tax payable on qualifying income of financial sector incentive (standard tier) company Tax is payable at the rate of 13.5% on the following income of a financial sector incen...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 4 Financial sector incentive companies</title><description>Financial sector incentive companies For the purposes of section 43Q of the Act and these Regulations, a financial sector incentive company may be approved as one of the following:...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5 13.5% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>13.5% tax payable on qualifying income of financial sector incentive (standard tier) company Tax is payable at the rate of 13.5% on the following income of a financial sector incen...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20190101&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - First Schedule Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate</title><description>Regulation 5(1) Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate The income of a financial sector incentive (standa...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20190101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20190101?ValidDate=20190101&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Tue, 01 Jan 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20200716?ValidDate=20200716&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Enacting Formula</title><description>In exercise of the powers conferred by section 43Q of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 and come into operation on .</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 3 Application</title><description>Application These Regulations apply to a financial sector incentive company — where the effective date of its approval as such; or where the effective date of the extension of its ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5A 12% tax payable on qualifying income of financial sector incentive (trustee companies) company</title><description>12% tax payable on qualifying income of financial sector incentive (trustee companies) company Tax is payable at the rate of 12% on the income of a financial sector incentive (trus...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 6 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax is payable at the rate of 10% on the income of a financial sector incentive (h...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax Subject to regulation 10, for the purposes of regulations 5 to 8, the Comptroller must determine — the chargeable income of the financia...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 10 Deduction, etc., where activity subject to 2 concessionary tax rates</title><description>Deduction, etc., where activity subject to 2 concessionary tax rates This regulation applies where income of a financial sector incentive company from an activity is subject to 2 d...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20210701?ValidDate=20210701&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Second Schedule Prescribed processing services</title><description>Regulation 6(3) Prescribed processing services The following are prescribed processing services when provided to a financial institution or a financial sector incentive (headquarte...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20200716?ValidDate=20200716&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Enacting Formula</title><description>In exercise of the powers conferred by section 43Q of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 and come into operation on .</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20190101?ValidDate=20190101&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - deleteElement</title><description>Application These Regulations apply to every financial sector incentive company that is approved as such, or has the period of its approval extended, on or after .</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 3 Application</title><description>Application These Regulations apply to a financial sector incentive company — where the effective date of its approval as such; or where the effective date of the extension of its ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 4 Financial sector incentive companies</title><description>Financial sector incentive companies For the purposes of section 43Q of the Act and these Regulations, a financial sector incentive company may be approved as one of the following:...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5 13.5% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>13.5% tax payable on qualifying income of financial sector incentive (standard tier) company Tax is payable at the rate of 13.5% on the following income of a financial sector incen...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=pr5A-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5A 12% tax payable on qualifying income of financial sector incentive (trustee companies) company</title><description>12% tax payable on qualifying income of financial sector incentive (trustee companies) company Tax is payable at the rate of 12% on the income of a financial sector incentive (trus...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 6 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax is payable at the rate of 10% on the income of a financial sector incentive (h...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 7 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Tax is payable at the rate of 10% on the income of a financial sector incentive (fund m...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax Subject to regulation 10, for the purposes of regulations 5 to 8, the Comptroller must determine — the chargeable income of the financia...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 10 Deduction, etc., where activity subject to 2 concessionary tax rates</title><description>Deduction, etc., where activity subject to 2 concessionary tax rates This regulation applies where income of a financial sector incentive company from an activity is subject to 2 d...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20221206&amp;ProvIds=pr11-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 11 Financial sector incentive company to maintain records</title><description>Financial sector incentive company to maintain records A financial sector incentive company must keep and maintain such records, as may be required by the Minister or approving aut...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - First Schedule Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate</title><description>Regulation 5(1) Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate The income of a financial sector incentive (standa...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017?ValidDate=20200716&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Second Schedule Prescribed processing services</title><description>Regulation 6(3) Prescribed processing services The following are prescribed processing services when provided to a financial institution or a financial sector incentive (headquarte...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=Sc3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Third Schedule Conditions</title><description>Regulation 8(1) Conditions The conditions for the purpose of regulation 8(1)(a ) and (b ) are as follows: the facility is a syndicated facility as determined in accordance with par...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 4 Financial sector incentive companies</title><description>Financial sector incentive companies For the purposes of section 43Q of the Act and these Regulations, a financial sector incentive company may be approved as one of the following:...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5 13.5% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>13.5% tax payable on qualifying income of financial sector incentive (standard tier) company Tax is payable at the rate of 13.5% on the following income of a financial sector incen...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - First Schedule Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate</title><description>Regulation 5(1) Activities of financial sector incentive (standard tier) companies income from which qualifies for 13.5% tax rate The income of a financial sector incentive (standa...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20170601?ValidDate=20170601&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20190101?ValidDate=20190101&amp;ProvIds=Sc3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Third Schedule Conditions</title><description>Regulation 8(1) Conditions The conditions for the purpose of regulation 8(1)(a ) and (b ) are as follows: the facility is a syndicated facility as determined in accordance with par...</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S239-2017/Historical/20190101?ValidDate=20190101&amp;ProvIds=</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - deleteElement</title><description>Application These Regulations apply to every financial sector incentive company that is approved as such, or has the period of its approval extended, on or after .</description><pubDate>Thu, 01 Jun 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=av-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Enacting Formula</title><description>In exercise of the powers conferred by section 43Q of the Income Tax Act , the Minister for Finance makes the following Regulations:</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 1 Citation and commencement</title><description>Citation and commencement These Regulations are the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 and come into operation on .</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — approved 1st tier SPV , in relation to an approved master‑feeder fund‑SPV structure or an approved master ...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 3 Application</title><description>Application These Regulations apply to every financial sector incentive company that is approved as such, or has the period of its approval extended, on or after .</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr4-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 4 Financial sector incentive companies</title><description>Financial sector incentive companies For the purposes of section 43Q of the Act and these Regulations, a financial sector incentive company may be approved as one of the following:...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr5-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 5 12% tax payable on qualifying income of financial sector incentive (standard tier) company</title><description>12% tax payable on qualifying income of financial sector incentive (standard tier) company Tax is payable at the rate of 12% on the following income of a financial sector incentive...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr6-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 6 10% tax payable on qualifying income of financial sector incentive (headquarter services) company</title><description>10% tax payable on qualifying income of financial sector incentive (headquarter services) company Tax is payable at the rate of 10% on the income of a financial sector incentive (h...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr7-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 7 10% tax payable on qualifying income of financial sector incentive (fund management) company</title><description>10% tax payable on qualifying income of financial sector incentive (fund management) company Tax is payable at the rate of 10% on the income of a financial sector incentive (fund m...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr8-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 8 5% tax payable on qualifying income of financial sector incentive company</title><description>5% tax payable on qualifying income of financial sector incentive company Tax is payable at the rate of 5% on the income derived by a financial sector incentive (credit facilities ...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr9-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 9 Determination of income chargeable with tax</title><description>Determination of income chargeable with tax Subject to regulation 10, for the purposes of regulations 5 to 8, the Comptroller must determine — the chargeable income of the financia...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr10-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 10 Deduction, etc., where activity subject to 2 concessionary tax rates</title><description>Deduction, etc., where activity subject to 2 concessionary tax rates This regulation applies where income of a financial sector incentive company from an activity is subject to 2 d...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=pr11-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - 11 Financial sector incentive company to maintain records</title><description>Financial sector incentive company to maintain records A financial sector incentive company must keep and maintain such records, as may be required by the Minister or approving aut...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=Sc1-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - First Schedule Activities of financial sector incentive (standard tier) companies income from which qualifies for 12% tax rate</title><description>Regulation 5(1) Activities of financial sector incentive (standard tier) companies income from which qualifies for 12% tax rate The income of a financial sector incentive (standard...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=Sc2-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Second Schedule Prescribed processing services</title><description>Regulation 6(3) Prescribed processing services The following are prescribed processing services when provided to a financial institution or a financial sector incentive (headquarte...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=Sc3-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Third Schedule Conditions</title><description>Regulation 8(1) Conditions The conditions for the purpose of regulation 8(1)(a ) and (b ) are as follows: the facility is a syndicated facility as determined in accordance with par...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S239-2017/Published?DocDate=20170515170000&amp;ProvIds=xv-</link><title>Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2017. It is not...</description><pubDate>Mon, 15 May 2017 17:00:00 +0800</pubDate></item></channel></rss>