No. S 247
Income Tax Act
(Chapter 134)
Income Tax (Exemption of Foreign Income) (No. 3) Order 1997
In exercise of the powers conferred by section 13(10) of the Income Tax Act, the Minister for Finance hereby makes the following Order:
Citation
1.  This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 3) Order 1997.
Exemption
2.  The following companies are hereby granted exemption from tax on the income received in Singapore from a country outside Singapore, subject to the terms and conditions specified in the letters of approval addressed to the respective companies:
Company
Date of Letter of Approval
(1) Andhika Bulk Carriers Pte Ltd
9th May 1997.
(2) Cosco (Singapore) Pte Ltd
8th May 1997.

Made this 14th day of May 1997.

KOH YONG GUAN
Second Permanent Secretary,
Ministry of Finance,
Singapore.