Income Tax Act |
Income Tax (Qualifying Project Debt Securities) Regulations 2008 |
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Citation and commencement |
1. These Regulations may be cited as the Income Tax (Qualifying Project Debt Securities) Regulations 2008 and shall be deemed to have come into operation on 1st November 2006. |
Definitions |
2. In these Regulations —
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Prescribed conditions for tax exemption on income from qualifying project debt securities |
3. The exemption from tax under section 13(1)(b) of the Act shall not apply if the issuer of the qualifying project debt securities, or such other person as the Authority may direct, has not furnished to the Authority —
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Arrangements for qualifying project debt securities |
Prescribed infrastructure assets or projects |
5. The infrastructure assets and projects prescribed for the purposes of paragraph (b) of the definition of “qualifying project debt securities” in section 13(16) of the Act are as follows:
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Determination of income exempted from tax |
6.—(1) In determining the income of a person to be exempted from tax under section 13(1)(b) of the Act (referred to in this regulation as the exempt income) —
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Waiver of withholding of tax in respect of interest, etc., paid to non-resident person |
7. The conditions referred to in sections 45(9)(b) and 45A(2B)(b) of the Act are as follows:
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Permanent Secretary, Ministry of Finance, Singapore. |
[MF(R) 032.018.2937.V7; AG/LEG/SL/134/2005/32 Vol. 1] |
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