No. S 334
Income Tax Act
(CHAPTER 134)
Income Tax
(Exemption of Foreign Income)
(No. 3) Order 2014
In exercise of the powers conferred by section 13(12) of the Income Tax Act, the Minister for Finance hereby makes the following Order:
Citation
1.  This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 3) Order 2014.
Exemption
2.—(1)  MD Aviation Capital Pte Ltd is hereby granted exemption from tax on the dividends received in Singapore on or after 26th September 2013 from MDAC Malta Limited, a company located in Malta.
(2)  The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 19th February 2014 addressed to MD Aviation Capital Pte Ltd.
Made this 6th day of May 2014.
LIM SOO HOON
Permanent Secretary
(Finance) (Performance),
Ministry of Finance,
Singapore.
[R032.016.0056.V65; AG/LLRD/SL/134/2010/4 Vol. 3]
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