| Income Tax Act |
| Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004 |
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| Citation and commencement |
| 1. This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004. |
| Exemption |
2. There shall be exempt from tax the swap payments made by Shell Tankers (Singapore) Pte Ltd to National Australia Bank Limited —
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Permanent Secretary, Ministry of Finance, Singapore. |
| [MF(R) R32.12.06 Pt. 26 Vol. 9; AG/LEG/SL/134/2002/11 Vol. 3] |