No. S 266
Income Tax Act
(Chapter 134)
Income Tax (Machine, Equipment or System Which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules 1999
In exercise of the powers conferred by sections 7 and 19A(6)(i), (j) and (k) of the Income Tax Act, the Minister for Finance hereby makes the following Rules:
Citation and commencement
1.  These Rules may be cited as the Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules 1999 and shall be deemed to have come into operation on 1st January 1998.
Qualifying criteria
2.  Any machine, equipment or system installed, or any device or measure installed for any machine, equipment or process, for the purposes of preventing, controlling or reducing chemical exposure hazard which satisfies the criteria set out in the Schedule shall be deemed to be a machine, equipment or system which reduces or eliminates exposure to chemical risk, or an effective chemical hazard control device or measure, for the purposes of section 19A(1G) of the Act.
Definition
3.  For the purposes of the Schedule, "PEL", in relation to any toxic substance, means the permissible exposure level of the toxic substance specified in the Factories (Permissible Exposure Levels of Toxic Substances) Order (Cap. 104, O 8).
Made this 5th day of June 1999.
NGIAM TONG DOW
Permanent Secretary,
Ministry of Finance
Singapore.
[R32.18.07 V. 8; AG/LEG/SL/134/97/9 Vol. 1]
(To be presented to Parliament under section 7(2) of the Income Tax Act).
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