| Income Tax Act |
| Income Tax (Land Intensification Allowance) Regulations 2012 |
|
| Citation and commencement |
| 1. These Regulations may be cited as the Income Tax (Land Intensification Allowance) Regulations 2012 and shall be deemed to come into operation on 23rd February 2010. |
| Prescribed intensified use of land for prescribed trade or business for pre‑25 March 2016 applications |
| Prescribed intensified use of land for prescribed trade or business for post‑25 March 2016 applications |
3.—(1) For the purposes of section 18C(2B) of the Act, a prescribed trade or business is —
[S 691/2017 wef 15/12/2017] |
Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
| [MF(R) R32.018.2968 Vol. 12; AG/LLRD/SL/134/2010/18 Vol. 1] |