Income Tax Act |
Income Tax (Research and Development — Specified Services) Rules 1996 |
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1. These Rules may be cited as the Income Tax (Research and Development — Specified Services) Rules 1996 and shall have effect for the year of assessment 1997 and subsequent years of assessment. |
2. Services and activities which relate to the development of food flavourings and colourings are hereby prescribed for the purposes of section 14D of the Act. |
Permanent Secretary, Ministry of Finance, Singapore. |
[MF(R)R32.18.01 Vol. 2; AG/SL/10/95/4] |
(To be presented to Parliament under section 7(2) of the Income Tax Act). |