Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010
Table of Contents
Enacting Formula
1 Citation and commencement
2 Definitions
3 Exemption from tax under section 13X(1)(a) of Act
3A Exemption from tax under section 13X(1)(b) of Act
3B Notice of change in investment strategy
4 No deduction in respect of loss arising from designated investments
5 Determination of income exempted from tax
6 Recovery of tax from partner of approved limited partnership
7 Annual declaration