﻿<?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 (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S414-2010/Historical/20150401?DocDate=20090401&amp;ValidDate=20151101&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010?ValidDate=20180220&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — committed funds , in relation to a person (including a company), partnership (including a limited partnership and a limited liability partnership...</description><pubDate>Tue, 20 Feb 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010?ValidDate=20180220&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1)...</description><pubDate>Tue, 20 Feb 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010?ValidDate=20180220&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1)...</description><pubDate>Tue, 20 Feb 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010?ValidDate=20180220&amp;ProvIds=pr3B-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3B Exemption from tax under section 13X(1)(&lt;i&gt;c&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(c ) of Act For the purpose of section 13X(1)(c ) of the Act, subject to the conditions in paragraph (2) and regulations 4, 5 and 6, the foll...</description><pubDate>Tue, 20 Feb 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010?ValidDate=20180220&amp;ProvIds=pr3C-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3C Exemption from tax under section 13X(1)(&lt;i&gt;d&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(d ) of Act For the purpose of section 13X(1)(d ) of the Act, subject to the conditions in paragraph (2) and regulations 4, 5 and 6, the foll...</description><pubDate>Tue, 20 Feb 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010?ValidDate=20180220&amp;ProvIds=pr3D-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3D Notice of change in investment strategy</title><description>Notice of change in investment strategy For the purpose of regulations 3(2)(d ), 3A(2)(d ), 3B(2)(e ) and 3C(2)(e ), the person mentioned in paragraph (2) must give notice of any c...</description><pubDate>Tue, 20 Feb 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010?ValidDate=20180220&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 4 No deduction in respect of loss arising from designated investment</title><description>No deduction in respect of loss arising from designated investment Despite anything in these Regulations, no deduction in respect of any loss arising from the following is allowed ...</description><pubDate>Tue, 20 Feb 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010?ValidDate=20180220&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 5 Determination of income exempt from tax</title><description>Determination of income exempt from tax This regulation applies for the purpose of determining the income that is exempt under regulation 3, 3A, 3B or 3C. 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Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is prov...</description><pubDate>Tue, 20 Feb 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — committed funds , in relation to a company, limited partnership or trust fund, means the funds which, by a written contractual agreement between ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1)...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3B-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3B Exemption from tax under section 13X(1)(&lt;i&gt;c&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(c ) of Act For the purpose of section 13X(1)(c ) of the Act, subject to the conditions in paragraph (2) and regulations 4, 5 and 6, the foll...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3C-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3C Exemption from tax under section 13X(1)(&lt;i&gt;d&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(d ) of Act For the purpose of section 13X(1)(d ) of the Act, subject to the conditions in paragraph (2) and regulations 4, 5 and 6, the foll...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3D-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3D Notice of change in investment strategy</title><description>Notice of change in investment strategy For the purpose of regulations 3(2)(d ), 3A(2)(d ), 3B(2)(e ) and 3C(2)(e ), the person mentioned in paragraph (2) must give notice of any c...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 4 No deduction in respect of loss arising from designated investment</title><description>No deduction in respect of loss arising from designated investment Despite anything in these Regulations, no deduction in respect of any loss arising from the following is allowed ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 5 Determination of income exempt from tax</title><description>Determination of income exempt from tax This regulation applies for the purpose of determining the income that is exempt under regulation 3, 3A, 3B or 3C. 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Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is prov...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — committed funds , in relation to a company, limited partnership or trust fund, means the funds which, by a written contractual agreement between ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1)...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3B-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3B Exemption from tax under section 13X(1)(&lt;i&gt;c&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(c ) of Act For the purpose of section 13X(1)(c ) of the Act, subject to the conditions in paragraph (2) and regulations 4, 5 and 6, the foll...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3C-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3C Exemption from tax under section 13X(1)(&lt;i&gt;d&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(d ) of Act For the purpose of section 13X(1)(d ) of the Act, subject to the conditions in paragraph (2) and regulations 4, 5 and 6, the foll...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3D-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3D Notice of change in investment strategy</title><description>Notice of change in investment strategy For the purpose of regulations 3(2)(d ), 3A(2)(d ), 3B(2)(e ) and 3C(2)(e ), the person mentioned in paragraph (2) must give notice of any c...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 4 No deduction in respect of loss arising from designated investment</title><description>No deduction in respect of loss arising from designated investment Despite anything in these Regulations, no deduction in respect of any loss arising from the following is allowed ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 5 Determination of income exempt from tax</title><description>Determination of income exempt from tax This regulation applies for the purpose of determining the income that is exempt under regulation 3, 3A, 3B or 3C. Any expenses allowable un...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partner...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 7 Annual declaration</title><description>Annual declaration An approved company or the trustee of an approved trust fund, shall, within 4 months after the end of the basis period of the approved company or the trustee of ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is prov...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 and shall ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — committed funds , in relation to a company, limited partnership or trust fund, means the funds which, by a written contractual agreement between ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1)...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1)...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3B-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3B Exemption from tax under section 13X(1)(&lt;i&gt;c&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(c ) of Act For the purpose of section 13X(1)(c ) of the Act, subject to the conditions in paragraph (2) and regulations 4, 5 and 6, the foll...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3C-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3C Exemption from tax under section 13X(1)(&lt;i&gt;d&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(d ) of Act For the purpose of section 13X(1)(d ) of the Act, subject to the conditions in paragraph (2) and regulations 4, 5 and 6, the foll...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3D-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3D Notice of change in investment strategy</title><description>Notice of change in investment strategy For the purpose of regulations 3(2)(d ), 3A(2)(d ), 3B(2)(e ) and 3C(2)(e ), the person mentioned in paragraph (2) must give notice of any c...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 4 No deduction in respect of loss arising from designated investment</title><description>No deduction in respect of loss arising from designated investment Despite anything in these Regulations, no deduction in respect of any loss arising from the following is allowed ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 5 Determination of income exempt from tax</title><description>Determination of income exempt from tax This regulation applies for the purpose of determining the income that is exempt under regulation 3, 3A, 3B or 3C. Any expenses allowable un...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partner...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 7 Annual declaration</title><description>Annual declaration An approved company or the trustee of an approved trust fund, shall, within 4 months after the end of the basis period of the approved company or the trustee of ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is prov...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — committed funds , in relation to a company, limited partnership or trust fund, means the funds which, by a written contractual agreement between ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1)...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3B-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3B Exemption from tax under section 13X(1)(&lt;i&gt;c&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(c ) of Act For the purpose of section 13X(1)(c ) of the Act, subject to the conditions in paragraph (2) and regulations 4, 5 and 6, the foll...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 4 No deduction in respect of loss arising from designated investment</title><description>No deduction in respect of loss arising from designated investment Despite anything in these Regulations, no deduction in respect of any loss arising from the following is allowed ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 5 Determination of income exempt from tax</title><description>Determination of income exempt from tax This regulation applies for the purpose of determining the income that is exempt under regulation 3, 3A, 3B or 3C. Any expenses allowable un...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partner...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 7 Annual declaration</title><description>Annual declaration An approved company or the trustee of an approved trust fund, shall, within 4 months after the end of the basis period of the approved company or the trustee of ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is prov...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3C-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3C Exemption from tax under section 13X(1)(&lt;i&gt;d&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(d ) of Act For the purpose of section 13X(1)(d ) of the Act, subject to the conditions in paragraph (2) and regulations 4, 5 and 6, the foll...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr3D-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3D Notice of change in investment strategy</title><description>Notice of change in investment strategy For the purpose of regulations 3(2)(d ), 3A(2)(d ), 3B(2)(e ) and 3C(2)(e ), the person mentioned in paragraph (2) must give notice of any c...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1)...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Mon, 14 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Mon, 14 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Mon, 14 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual declaration</title><description>Annual declaration An approved company or the trustee of an approved trust fund, shall, within 4 months after the end of the basis period of the approved company or the trustee of...</description><pubDate>Mon, 14 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is pro...</description><pubDate>Mon, 14 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Mon, 14 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Mon, 14 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Mon, 14 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual declaration</title><description>Annual declaration An approved company or the trustee of an approved trust fund, shall, within 4 months after the end of the basis period of the approved company or the trustee of...</description><pubDate>Mon, 14 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is pro...</description><pubDate>Mon, 14 Jul 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is pro...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is pro...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved person, or a company, trustee or partner referred to in section 13X(1)(b ) of the Act, that is t...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is pro...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20130813?ValidDate=20130813&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is pro...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved person, or a company, trustee or partner referred to in section 13X(1)(b ) of the Act, that is t...</description><pubDate>Tue, 13 Aug 2013 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20121008?ValidDate=20121008&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Mon, 08 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20121008?ValidDate=20121008&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Mon, 08 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr3B-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3B Notice of change in investment strategy</title><description>Notice of change in investment strategy For the purpose of regulation 3(2)(d ) or 3A(2)(d ) — the approved person referred to in regulation 3(1), in the case of regulation 3(2)(d ...</description><pubDate>Mon, 08 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20121008?ValidDate=20121008&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Mon, 08 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20121008?ValidDate=20121008&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is pro...</description><pubDate>Mon, 08 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20121008?ValidDate=20121008&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Mon, 08 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20121008?ValidDate=20121008&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Mon, 08 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20121008?ValidDate=20121008&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is pro...</description><pubDate>Mon, 08 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20130813?ValidDate=20130813&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Mon, 08 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr3B-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3B Notice of change in investment strategy</title><description>Notice of change in investment strategy For the purpose of regulation 3(2)(d ) or 3A(2)(d ) — the approved person referred to in regulation 3(1), in the case of regulation 3(2)(d ...</description><pubDate>Mon, 08 Oct 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 and shall...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — committed funds , in relation to a company, limited partnership or trust fund which is a private equity fund, a real estate fund or an infrastru...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to an approved perso...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved person, or a company, trustee or partner referred to in section 13X(1)(b ) of the Act, that is t...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual declaration</title><description>Annual declaration An approved company or the trustee of an approved trust fund, shall, within 4 months after the end of the basis period of the approved company or the trustee of...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is pro...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X(1)(&lt;i&gt;a&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(a ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr3A-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3A Exemption from tax under section 13X(1)(&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Exemption from tax under section 13X(1)(b ) of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax, pursuant to section 13X(1...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>formerly known as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 This Legislative History is pro...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20121008?ValidDate=20121008&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved person, or a company, trustee or partner referred to in section 13X(1)(b ) of the Act, that is t...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual declaration</title><description>Annual declaration An approved company or the trustee of an approved trust fund, shall, within 4 months after the end of the basis period of the approved company or the trustee of...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 and shall...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — committed funds , in relation to a company, limited partnership or trust fund which is a private equity fund, a real estate fund or an infrastru...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20140714?ValidDate=20140714&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to an approved perso...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regula...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X of Act</title><description>Exemption from tax under section 13X of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax for any year of assessment — any ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapor...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regula...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X of Act</title><description>Exemption from tax under section 13X of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax for any year of assessment — any ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapor...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S414-2010/Published?DocDate=20090401&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Enacting Formula</title><description>In exercise of the powers conferred by section 13X of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S414-2010/Published?DocDate=20090401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regula...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S414-2010/Published?DocDate=20090401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — committed funds , in relation to a company, limited partnership or trust fund which is a private equity fund, means the funds which, by a writte...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S414-2010/Published?DocDate=20090401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X of Act</title><description>Exemption from tax under section 13X of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax for any year of assessment — any ...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S414-2010/Published?DocDate=20090401&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to an approved perso...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S414-2010/Published?DocDate=20090401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved person to be exempt from tax under regulation 3  — there shall be deducted from that income any ...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S414-2010/Published?DocDate=20090401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S414-2010/Published?DocDate=20090401&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual declaration</title><description>Annual declaration An approved company or the trustee of an approved trust fund, shall, within 4 months after the end of the basis period of the approved company or the trustee of...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S414-2010/Published?DocDate=20090401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapor...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20130813?ValidDate=20130813&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Enacting Formula</title><description>In exercise of the powers conferred by section 13X of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regula...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — committed funds , in relation to a company, limited partnership or trust fund which is a private equity fund, means the funds which, by a writte...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X of Act</title><description>Exemption from tax under section 13X of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax for any year of assessment — any ...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to an approved perso...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved person to be exempt from tax under regulation 3  — there shall be deducted from that income any ...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual declaration</title><description>Annual declaration An approved company or the trustee of an approved trust fund, shall, within 4 months after the end of the basis period of the approved company or the trustee of...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapor...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regula...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax under section 13X of Act</title><description>Exemption from tax under section 13X of Act Subject to the conditions in paragraph (2) and regulations 4, 5 and 6, there shall be exempt from tax for any year of assessment — any ...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Recovery of tax from partner of approved limited partnership</title><description>Recovery of tax from partner of approved limited partnership Where in any period to which the account of an approved limited partnership is made up to, the approved limited partne...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapor...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — committed funds , in relation to a company, limited partnership or trust fund which is a private equity fund, means the funds which, by a writte...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to an approved perso...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Determination of income exempted from tax</title><description>Determination of income exempted from tax In determining the income of an approved person to be exempt from tax under regulation 3  — there shall be deducted from that income any ...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S414-2010/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Approved Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual declaration</title><description>Annual declaration An approved company or the trustee of an approved trust fund, shall, within 4 months after the end of the basis period of the approved company or the trustee of...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item></channel></rss>