Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017

  Table of Contents

  Enacting Formula

1 Citation and commencement

2 Definitions

3 Approval

4 Exemption from tax of income relating to chartering and finance leasing of ship derived before 25 March 2016

5 Exemption from tax of income relating to chartering and finance leasing of ship derived on or after 25 March 2016

6 Exemption from tax of income relating to foreign exchange and risk management activities derived before 25 March 2016

7 Exemption from tax of income relating to foreign exchange and risk management activities derived on or after 25 March 2016

8 Exemption from tax of income relating to sale of ships, etc.

9 Cessation of effect of Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Shipping Investment Enterprise) Order 2010

10 Cessation of effect