Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) 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 Exemption from tax under section 13X(1)(c) of Act
3C Exemption from tax under section 13X(1)(d) of Act
3D Notice of change in investment strategy
4 No deduction in respect of loss arising from designated investment
5 Determination of income exempt from tax
6 Recovery of tax from partner of approved partnership
7 Annual declaration