Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2001
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Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2001
Status:
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No. S 257
| Income Tax Act |
(Chapter 134)
| Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2001 |
|
| Citation and commencement |
| 1. This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2001 and shall be deemed to have come into operation on 26th April 2001. |
| Exemption |
| 2. There shall be exempt from tax any payment made under an interest rate or currency swap transaction by the Monetary Authority of Singapore to a person who is neither a resident of, nor a permanent establishment in, Singapore. |
Permanent Secretary, Ministry of Finance, Singapore. |
| [MF(R)32.12.21 V.4 F.01; AG/LEG/SL/134/97/3 Vol. 2] |
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Last updated 17 Apr 2024
Singapore Statutes Online is provided by the Legislation Division of the Attorney-General's Chambers of Singapore.