﻿<?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 (Supplementary Retirement Scheme) Regulations 2003 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S30-2003?DocDate=20030113&amp;ValidDate=20160720&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr2-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations — Deleted by S 231/2005 wef 01/01/2005 deposit has the meaning given to that word in section 4B of the Banking Act (Cap. 19); S 521/2010 wef 15/09/...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr6-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 6 SRS members and SRS accounts</title><description>SRS members and SRS accounts No person may be an SRS member unless he is an individual who — has attained the age of 18 years; S 521/2010 wef 01/02/2011 is not an undischarged bank...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr7-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 7 Suspension of SRS accounts</title><description>Suspension of SRS accounts The Comptroller may direct an SRS operator to suspend an SRS account maintained with that SRS operator if the SRS member of that account contravenes any ...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts All contributions to an SRS account shall be made in the form of cash. S 521/2010 wef 15/09/2010 Deleted by S 521/2010 wef 15/09/2010 Deleted by S 521...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year — shall be nil if he had at any time made a withdrawal from his SRS account, inclu...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr10-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 10 Effect on contribution cap upon SRS member becoming or ceasing to be citizen of Singapore or Singapore permanent resident</title><description>Effect on contribution cap upon SRS member becoming or ceasing to be citizen of Singapore or Singapore permanent resident Where — an SRS member ceases to be a citizen of Singapore ...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr11-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 11 Use and investment of SRS funds</title><description>Use and investment of SRS funds An SRS member shall not — use his SRS funds as collateral, security or guarantee for any financial transaction; use any investment (other than a dep...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr12-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 12 Financial product providers</title><description>Financial product providers A financial product provider shall — provide such information to an SRS operator as may be necessary to enable the SRS operator to fulfil its duties and...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulations 14 and 14A , any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where deposits made or other investments purchased using SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where deposits made or other investments purchased using SRS funds Where any excess contribution is made b...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr19-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 19 Withdrawal under section 10L(3)(&lt;i&gt;b&lt;/i&gt;) of Act disregarded in certain cases</title><description>Withdrawal under section 10L(3)(b ) of Act disregarded in certain cases Notwithstanding regulation 8 and (with effect from ) regulation 9(1)(a ), where an SRS member — made his fir...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr20-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 20 Penalty</title><description>Penalty Any person who is guilty of an offence under these Regulations (other than regulation 11(1A) or 12(1A)) shall be liable on conviction to a fine not exceeding $1,000 and in ...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr21-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 21 Composition of offences</title><description>Composition of offences Any offence under these Regulations, other than an offence under regulation 11(1A) or 12(1A), may be compounded by the Comptroller in accordance with sectio...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Fri, 01 Jan 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr2-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations — deposit has the meaning given to that word in section 4B of the Banking Act (Cap. 19); financial institution means any institution licensed or ap...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr7-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 7 Suspension of SRS accounts</title><description>Suspension of SRS accounts The Comptroller may direct an SRS operator to suspend an SRS account maintained with that SRS operator if the SRS member of that account contravenes any ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr11-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 11 Use and investment of SRS funds</title><description>Use and investment of SRS funds An SRS member shall not — use his SRS funds as collateral, security or guarantee for any financial transaction; S 521/2010 wef 15/09/2010 use any in...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr12-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 12 Financial product providers</title><description>Financial product providers A financial product provider shall — provide such information to an SRS operator as may be necessary to enable the SRS operator to fulfil its duties and...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulations 14 and 14A , any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr14-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 14 Transfer of balance standing in SRS accounts after deemed withdrawals</title><description>Transfer of balance standing in SRS accounts after deemed withdrawals Where any sum standing in the SRS account of a deceased SRS member is deemed to be withdrawn under section 10L...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr14A-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 14A Deduction of investment from balance in SRS account</title><description>Deduction of investment from balance in SRS account An SRS operator may approve an application by an SRS member for a deduction of an investment from the balance in an SRS account ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr14B-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 14B Valuation of investment deducted from balance of SRS account</title><description>Valuation of investment deducted from balance of SRS account This regulation states what the value of an investment that is deducted from the balance in an SRS account is for the p...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003?ValidDate=20160101&amp;ProvIds=pr14C-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 14C Information to be provided by SRS operator following application made under regulation 14A</title><description>Information to be provided by SRS operator following application made under regulation 14A If the SRS operator does not approve an application by an SRS member who is a citizen of ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr14D-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 14D Definitions for regulations 14A, 14B and 14C</title><description>Definitions for regulations 14A, 14B and 14C In regulations 14A, 14B and 14C — application receipt date means the date on which an SRS member’s application under regulation 14A(2) ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where deposits made or other investments purchased using SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where deposits made or other investments purchased using SRS funds Where any excess contribution is made b...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr21-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 21 Composition of offences</title><description>Composition of offences Any offence under these Regulations, other than an offence under regulation 11(1A) or 12(1A), may be compounded by the Comptroller in accordance with sectio...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr2-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations — deposit has the meaning given to that word in section 4B of the Banking Act (Cap. 19); financial institution means any institution licensed or ap...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr7-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 7 Suspension of SRS accounts</title><description>Suspension of SRS accounts The Comptroller may direct an SRS operator to suspend an SRS account maintained with that SRS operator if the SRS member of that account contravenes any ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr11-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 11 Use and investment of SRS funds</title><description>Use and investment of SRS funds An SRS member shall not — use his SRS funds as collateral, security or guarantee for any financial transaction; S 521/2010 wef 15/09/2010 use any in...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr12-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 12 Financial product providers</title><description>Financial product providers A financial product provider shall — provide such information to an SRS operator as may be necessary to enable the SRS operator to fulfil its duties and...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulations 14 and 14A , any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where deposits made or other investments purchased using SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where deposits made or other investments purchased using SRS funds Where any excess contribution is made b...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr21-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 21 Composition of offences</title><description>Composition of offences Any offence under these Regulations, other than an offence under regulation 11(1A) or 12(1A), may be compounded by the Comptroller in accordance with sectio...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Wed, 01 Jul 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=av-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 10L(11) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr1-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . These Regulations shall, with the exception of regul...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr2-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations — deposit has the meaning given to that word in section 4B of the Banking Act (Cap. 19); financial institution means any institution licensed or ap...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr6-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 6 SRS members and SRS accounts</title><description>SRS members and SRS accounts No person may be an SRS member unless he is an individual who — has attained the age of 18 years; S 521/2010 wef 01/02/2011 is not an undischarged bank...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts All contributions to an SRS account shall be made in the form of cash. Deleted by S 521/2010 wef 15/09/2010 Deleted by S 521/2010 wef 15/09/2010 An SR...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year — shall be nil if he had at any time made a withdrawal from his SRS account, inclu...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with or deposits made using SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with or deposits made using SRS funds Where any excess contribution is made by...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr18-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 18 Application of Regulations to existing accounts, etc.</title><description>Application of Regulations to existing accounts, etc. Where, immediately before , any account was opened by any person with an SRS operator for the purpose of participating in the ...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr19-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 19 Withdrawal under section 10L(3)(&lt;i&gt;b&lt;/i&gt;) of Act disregarded in certain cases</title><description>Withdrawal under section 10L(3)(b ) of Act disregarded in certain cases Notwithstanding regulation 8 and (with effect from ) regulation 9(1)(a ), where an SRS member — made his fir...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr20-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 20 Penalty</title><description>Penalty Any person who is guilty of an offence under these Regulations (other than regulation 11(1A) or 12(1A)) shall be liable on conviction to a fine not exceeding $1,000 and in ...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr21-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 21 Composition of offences</title><description>Composition of offences Any offence under these Regulations, other than an offence under regulation 11(1A) or 12(1A), may be compounded by the Comptroller in accordance with sectio...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr2-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations — deposit has the meaning given to that word in section 4B of the Banking Act (Cap. 19); financial institution means any institution licensed or ap...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with or deposits made using SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with or deposits made using SRS funds Where any excess contribution is made by...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr21-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 21 Composition of offences</title><description>Composition of offences Any offence under these Regulations, other than an offence under regulation 11(1A) or 12(1A), may be compounded by the Comptroller in accordance with sectio...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr6-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 6 SRS members and SRS accounts</title><description>SRS members and SRS accounts No person may be an SRS member unless he is an individual who — has attained the age of 18 years; S 521/2010 wef 01/02/2011 is not an undischarged bank...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts All contributions to an SRS account shall be made in the form of cash. Deleted by S 521/2010 wef 15/09/2010 Deleted by S 521/2010 wef 15/09/2010 An SR...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year — shall be nil if he had at any time made a withdrawal from his SRS account, inclu...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr19-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 19 Withdrawal under section 10L(3)(&lt;i&gt;b&lt;/i&gt;) of Act disregarded in certain cases</title><description>Withdrawal under section 10L(3)(b ) of Act disregarded in certain cases Notwithstanding regulation 8 and (with effect from ) regulation 9(1)(a ), where an SRS member — made his fir...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr20-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 20 Penalty</title><description>Penalty Any person who is guilty of an offence under these Regulations (other than regulation 11(1A) or 12(1A)) shall be liable on conviction to a fine not exceeding $1,000 and in ...</description><pubDate>Thu, 21 Apr 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr6-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 6 SRS members and SRS accounts</title><description>SRS members and SRS accounts No person may be an SRS member unless he is an individual who — has attained the age of 18 years ; S 521/2010 wef 01/02/2011 is not an undischarged ban...</description><pubDate>Tue, 01 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr20-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 20 Penalty</title><description>Penalty Any person who is guilty of an offence under these Regulations (other than regulation 11(1A) or 12(1A)) shall be liable on conviction to a fine not exceeding $1,000 and in ...</description><pubDate>Tue, 01 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr21-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 21 Composition of offences</title><description>Composition of offences Any offence under these Regulations, other than an offence under regulation 11(1A) or 12(1A), may be compounded by the Comptroller in accordance with sectio...</description><pubDate>Tue, 01 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Tue, 01 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr6-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 6 SRS members and SRS accounts</title><description>SRS members and SRS accounts No person may be an SRS member unless he is an individual who — has attained the age of 18 years ; S 521/2010 wef 01/02/2011 is not an undischarged ban...</description><pubDate>Tue, 01 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr20-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 20 Penalty</title><description>Penalty Any person who is guilty of an offence under these Regulations (other than regulation 11(1A) or 12(1A)) shall be liable on conviction to a fine not exceeding $1,000 and in ...</description><pubDate>Tue, 01 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr21-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 21 Composition of offences</title><description>Composition of offences Any offence under these Regulations, other than an offence under regulation 11(1A) or 12(1A), may be compounded by the Comptroller in accordance with sectio...</description><pubDate>Tue, 01 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Tue, 01 Feb 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr2-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations — additional wages and ordinary wages have the same meanings as in the First Schedule to the Central Provident Fund Act (Cap. 36); financial produc...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr7-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 7 Suspension of SRS accounts</title><description>Suspension of SRS accounts The Comptroller may direct an SRS operator to suspend an SRS account maintained with that SRS operator if the SRS member of that account contravenes any ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts All contributions to an SRS account shall be made in the form of cash. Deleted by S 521/2010 wef 15/09/2010 Deleted by S 521/2010 wef 15/09/2010 An SR...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year — shall be nil if he had at any time made a withdrawal from his SRS account, inclu...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr10-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 10 Effect on contribution cap upon SRS member becoming or ceasing to be citizen of Singapore or Singapore permanent resident</title><description>Effect on contribution cap upon SRS member becoming or ceasing to be citizen of Singapore or Singapore permanent resident Where — an SRS member ceases to be a citizen of Singapore ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr11-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 11 Use and investment of SRS funds</title><description>Use and investment of SRS funds An SRS member shall not — use his SRS funds as collateral, security or guarantee for any financial transaction; S 521/2010 wef 15/09/2010 use any in...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr12-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 12 Financial product providers</title><description>Financial product providers A financial product provider shall — provide such information to an SRS operator as may be necessary to enable the SRS operator to fulfil its duties and...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulation 14, any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall debit suc...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr14-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 14 Transfer of balance standing in SRS accounts after deemed withdrawals</title><description>Transfer of balance standing in SRS accounts after deemed withdrawals Where any sum standing in the SRS account of a deceased SRS member is deemed to be withdrawn under section 10L...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with or deposits made using SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with or deposits made using SRS funds Where any excess contribution is made by...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr2-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations — additional wages and ordinary wages have the same meanings as in the First Schedule to the Central Provident Fund Act (Cap. 36); financial produc...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts All contributions to an SRS account shall be made in the form of cash. Deleted by S 521/2010 wef 15/09/2010 Deleted by S 521/2010 wef 15/09/2010 An SR...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year — shall be nil if he had at any time made a withdrawal from his SRS account, inclu...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with or deposits made using SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with or deposits made using SRS funds Where any excess contribution is made by...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr7-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 7 Suspension of SRS accounts</title><description>Suspension of SRS accounts The Comptroller may direct an SRS operator to suspend an SRS account maintained with that SRS operator if the SRS member of that account contravenes any ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr11-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 11 Use and investment of SRS funds</title><description>Use and investment of SRS funds An SRS member shall not — use his SRS funds as collateral, security or guarantee for any financial transaction; S 521/2010 wef 15/09/2010 use any in...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr12-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 12 Financial product providers</title><description>Financial product providers A financial product provider shall — provide such information to an SRS operator as may be necessary to enable the SRS operator to fulfil its duties and...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulation 14, any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall debit suc...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110421?ValidDate=20110421&amp;ProvIds=pr14-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 14 Transfer of balance standing in SRS accounts after deemed withdrawals</title><description>Transfer of balance standing in SRS accounts after deemed withdrawals Where any sum standing in the SRS account of a deceased SRS member is deemed to be withdrawn under section 10L...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr10-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 10 Effect on contribution cap upon SRS member becoming or ceasing to be citizen of Singapore or Singapore permanent resident</title><description>Effect on contribution cap upon SRS member becoming or ceasing to be citizen of Singapore or Singapore permanent resident Where — an SRS member ceases to be a citizen of Singapore ...</description><pubDate>Sat, 01 Jan 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr6-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 6 SRS members and SRS accounts</title><description>SRS members and SRS accounts No person may be an SRS member unless he is an individual who — has attained the age of 21 years; S 521/2010 wef 01/02/2011 is not an undischarged bank...</description><pubDate>Mon, 01 Mar 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Mon, 01 Mar 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulation 14, any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall debit suc...</description><pubDate>Mon, 01 Mar 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20100301?ValidDate=20100301&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Mon, 01 Mar 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr19-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 19 Withdrawal under section 10L(3)(&lt;i&gt;b&lt;/i&gt;) of Act disregarded in certain cases</title><description>Withdrawal under section 10L(3)(b ) of Act disregarded in certain cases Notwithstanding regulation 8 and (with effect from ) regulation 9(1)(a ), where an SRS member — made his fir...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20090101?ValidDate=20090101&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20090101?ValidDate=20090101&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr19-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 19 Withdrawal under section 10L(3)(&lt;i&gt;b&lt;/i&gt;) of Act disregarded in certain cases</title><description>Withdrawal under section 10L(3)(b ) of Act disregarded in certain cases Notwithstanding regulation 8 and (with effect from ) regulation 9(1)(a ), where an SRS member — made his fir...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=av-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 10L(11) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Wed, 01 Oct 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Wed, 01 Oct 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Wed, 01 Oct 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr19-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 19 Withdrawal under section 10L(3)(&lt;i&gt;b&lt;/i&gt;) of Act disregarded in certain cases</title><description>Withdrawal under section 10L(3)(b ) of Act disregarded in certain cases Notwithstanding regulation 8 and (with effect from ) regulation 9(1)(a ), where an SRS member — made his fir...</description><pubDate>Wed, 01 Oct 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Wed, 01 Oct 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Wed, 01 Oct 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Wed, 01 Oct 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr19-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 19 Withdrawal under section 10L(3)(&lt;i&gt;b&lt;/i&gt;) of Act disregarded in certain cases</title><description>Withdrawal under section 10L(3)(b ) of Act disregarded in certain cases Notwithstanding regulation 8 and (with effect from ) regulation 9(1)(a ), where an SRS member — made his fir...</description><pubDate>Wed, 01 Oct 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Wed, 01 Oct 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=av-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 10L(11) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Wed, 01 Oct 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20060101?ValidDate=20060101&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20060101?ValidDate=20060101&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20060101?ValidDate=20060101&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Sun, 01 Jan 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulation 14, any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall debit suc...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20050101?ValidDate=20050101&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20050101?ValidDate=20050101&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20050101?ValidDate=20050101&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulation 14, any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall debit suc...</description><pubDate>Sat, 01 Jan 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20050101?ValidDate=20050101&amp;ProvIds=av-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 10L(11) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr1-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . These Regulations shall, with the exception of regul...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with SRS funds Where any excess contribution is made by an SRS member to his S...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr18-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 18 Application of Regulations to existing accounts, etc.</title><description>Application of Regulations to existing accounts, etc. Where, immediately before , any account was opened by any person with an SRS operator for the purpose of participating in the ...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20060101?ValidDate=20060101&amp;ProvIds=av-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 10L(11) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr1-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . These Regulations shall, with the exception of regul...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20110201?ValidDate=20110201&amp;ProvIds=pr18-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 18 Application of Regulations to existing accounts, etc.</title><description>Application of Regulations to existing accounts, etc. Where, immediately before , any account was opened by any person with an SRS operator for the purpose of participating in the ...</description><pubDate>Thu, 01 Jan 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=av-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 10L(11) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr1-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . These Regulations shall, with the exception of regul...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr2-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations — additional wages and ordinary wages have the same meanings as in the First Schedule to the Central Provident Fund Act (Cap. 36); financial produc...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr3-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 3 Establishment of Supplementary Retirement Scheme</title><description>Establishment of Supplementary Retirement Scheme As from , there shall be established a scheme called the Supplementary Retirement Scheme.</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr5-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 5 Termination of appointment of SRS operator</title><description>Termination of appointment of SRS operator The appointment of an SRS operator may be terminated as follows: the Minister may, at any time, by notice in writing to an SRS operator, ...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr6-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 6 SRS members and SRS accounts</title><description>SRS members and SRS accounts No person may be an SRS member unless he is an individual who — has attained the age of 21 years; S 521/2010 wef 01/02/2011 is not an undischarged bank...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr7-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 7 Suspension of SRS accounts</title><description>Suspension of SRS accounts The Comptroller may direct an SRS operator to suspend an SRS account maintained with that SRS operator if the SRS member of that account contravenes any ...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr10-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 10 Effect on contribution cap upon SRS member becoming or ceasing to be citizen of Singapore or Singapore permanent resident</title><description>Effect on contribution cap upon SRS member becoming or ceasing to be citizen of Singapore or Singapore permanent resident Where — an SRS member ceases to be a citizen of Singapore ...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr11-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 11 Use and investment of SRS funds</title><description>Use and investment of SRS funds An SRS member shall not — use his SRS funds as collateral, security or guarantee for any financial transaction; or use any investment acquired using...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr12-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 12 Financial product providers</title><description>Financial product providers A financial product provider shall — provide such information to an SRS operator as may be necessary to enable the SRS operator to fulfil its duties and...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulation 14, any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall debit suc...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr14-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 14 Transfer of balance standing in SRS accounts after deemed withdrawals</title><description>Transfer of balance standing in SRS accounts after deemed withdrawals Where any sum standing in the SRS account of a deceased SRS member is deemed to be withdrawn under section 10L...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with SRS funds Where any excess contribution is made by an SRS member to his S...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr16-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 16 Computation of income deemed to accrue from excess contribution</title><description>Computation of income deemed to accrue from excess contribution For the purpose of section 10L(4)(a ) of the Act, any excess contribution made by an SRS member shall be compounded ...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr17-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 17 Fees and charges</title><description>Fees and charges SRS operators and financial product providers may impose fees and charges for maintaining an SRS account and for providing any other service to an SRS member relat...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=pr18-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 18 Application of Regulations to existing accounts, etc.</title><description>Application of Regulations to existing accounts, etc. Where, immediately before , any account was opened by any person with an SRS operator for the purpose of participating in the ...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S30-2003/Published?DocDate=20030113&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Mon, 13 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20010401?ValidDate=20010401&amp;ProvIds=av-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 10L(11) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=pr1-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . These Regulations shall, with the exception of regul...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=pr2-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 2 Definitions</title><description>Definitions In these Regulations — additional wages and ordinary wages have the same meanings as in the First Schedule to the Central Provident Fund Act (Cap. 36); financial produc...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr3-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 3 Establishment of Supplementary Retirement Scheme</title><description>Establishment of Supplementary Retirement Scheme As from , there shall be established a scheme called the Supplementary Retirement Scheme.</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20150701?ValidDate=20150701&amp;ProvIds=pr5-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 5 Termination of appointment of SRS operator</title><description>Termination of appointment of SRS operator The appointment of an SRS operator may be terminated as follows: the Minister may, at any time, by notice in writing to an SRS operator, ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr6-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 6 SRS members and SRS accounts</title><description>SRS members and SRS accounts No person may be an SRS member unless he is an individual who — has attained the age of 21 years; S 521/2010 wef 01/02/2011 is not an undischarged bank...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr7-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 7 Suspension of SRS accounts</title><description>Suspension of SRS accounts The Comptroller may direct an SRS operator to suspend an SRS account maintained with that SRS operator if the SRS member of that account contravenes any ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr10-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 10 Effect on contribution cap upon SRS member becoming or ceasing to be citizen of Singapore or Singapore permanent resident</title><description>Effect on contribution cap upon SRS member becoming or ceasing to be citizen of Singapore or Singapore permanent resident Where — an SRS member ceases to be a citizen of Singapore ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr11-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 11 Use and investment of SRS funds</title><description>Use and investment of SRS funds An SRS member shall not — use his SRS funds as collateral, security or guarantee for any financial transaction; or use any investment acquired using...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr12-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 12 Financial product providers</title><description>Financial product providers A financial product provider shall — provide such information to an SRS operator as may be necessary to enable the SRS operator to fulfil its duties and...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulation 14, any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall debit suc...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr14-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 14 Transfer of balance standing in SRS accounts after deemed withdrawals</title><description>Transfer of balance standing in SRS accounts after deemed withdrawals Where any sum standing in the SRS account of a deceased SRS member is deemed to be withdrawn under section 10L...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20010401?ValidDate=20010401&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with SRS funds Where any excess contribution is made by an SRS member to his S...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20081001?ValidDate=20081001&amp;ProvIds=pr16-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 16 Computation of income deemed to accrue from excess contribution</title><description>Computation of income deemed to accrue from excess contribution For the purpose of section 10L(4)(a ) of the Act, any excess contribution made by an SRS member shall be compounded ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20010401?ValidDate=20010401&amp;ProvIds=pr17-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 17 Fees and charges</title><description>Fees and charges SRS operators and financial product providers may impose fees and charges for maintaining an SRS account and for providing any other service to an SRS member relat...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=pr18-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 18 Application of Regulations to existing accounts, etc.</title><description>Application of Regulations to existing accounts, etc. Where, immediately before , any account was opened by any person with an SRS operator for the purpose of participating in the ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20010401?ValidDate=20010401&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20010401?ValidDate=20010401&amp;ProvIds=xv-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . It is not part of this Scheme. G. N. No. S ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=av-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - Enacting Formula</title><description>In exercise of the powers conferred by section 10L(11) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=pr1-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Supplementary Retirement Scheme) Regulations 2003 . These Regulations shall, with the exception of regul...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=pr4-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 4 SRS operators</title><description>SRS operators An SRS operator shall — exercise due diligence and reasonable care in discharging the duties, obligations and requirements set out in the Act relating to the SRS and ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=pr9-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 9 SRS contribution cap</title><description>SRS contribution cap Subject to regulation 10, the contribution cap of an SRS member for any year shall be computed in accordance with this regulation, and shall be calculated by t...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=pr15-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 15 Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with SRS funds</title><description>Amount of withdrawal under section 10L (4) of Act or of deemed withdrawal where investments purchased with SRS funds Where any excess contribution is made by an SRS member to his S...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20030113?ValidDate=20030113&amp;ProvIds=pr18-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 18 Application of Regulations to existing accounts, etc.</title><description>Application of Regulations to existing accounts, etc. Where, immediately before , any account was opened by any person with an SRS operator for the purpose of participating in the ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr8-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 8 Contributions to SRS accounts</title><description>Contributions to SRS accounts An SRS member shall make contributions to his SRS account only in the form of cash. Except where an SRS member has instructed or authorised his employ...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/S30-2003/Historical/20040101?ValidDate=20040101&amp;ProvIds=pr13-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 13 Withdrawals from SRS accounts</title><description>Withdrawals from SRS accounts Subject to regulation 14, any withdrawal by an SRS member from his SRS account shall be only in the form of cash, and his SRS operator shall debit suc...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S30-2003/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr6-</link><title>Income Tax (Supplementary Retirement Scheme) Regulations 2003 - 6 SRS members and SRS accounts</title><description>SRS members and SRS accounts No person may be an SRS member unless he is an individual who — has attained the age of 21 years; S 521/2010 wef 01/02/2011 is not an undischarged bank...</description><pubDate>Sun, 01 Apr 2001 00:00:00 +0800</pubDate></item></channel></rss>