﻿<?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 (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S504-2001/Historical/20011011?DocDate=20161209&amp;ValidDate=20060130&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/S504-2001/Revoked/20071206?ValidDate=20071206&amp;ProvIds=pr1-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 (Spent) - 1 Spent</title><description>Expired This SL is spent.</description><pubDate>Thu, 06 Dec 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001/Historical/20011011?ValidDate=20011011&amp;ProvIds=av-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - Enacting Formula</title><description>In exercise of the powers conferred by sections 10D (2)(f ) and 43I(3) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001/Historical/20011011?ValidDate=20011011&amp;ProvIds=pr1-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 and shall have effect ...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001/Historical/20011011?ValidDate=20011011&amp;ProvIds=pr2-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 2 Definitions</title><description>Definitions In these Regulations — finance lease , onshore finance leasing , onshore leasing and onshore operating leasing have the same meanings as in section 10D(3) of the Act; l...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001/Historical/20011011?ValidDate=20011011&amp;ProvIds=pr3-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 3 Application of these Regulations</title><description>Application of these Regulations These Regulations shall apply to a leasing company which derives income from offshore leasing subject to the prescribed concessionary rate of tax.</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001/Historical/20011011?ValidDate=20011011&amp;ProvIds=pr4-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 4 Capital allowances and losses from onshore leasing</title><description>Capital allowances and losses from onshore leasing This regulation shall apply where a leasing company to which these Regulations apply derives income from onshore leasing and inco...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001/Historical/20011011?ValidDate=20011011&amp;ProvIds=pr5-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 5 Cessation of offshore finance leasing</title><description>Cessation of offshore finance leasing This regulation shall apply where a leasing company to which these Regulations apply ceases to derive income from offshore finance leasing in ...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001/Historical/20011011?ValidDate=20011011&amp;ProvIds=pr6-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 6 Cessation of offshore operating leasing</title><description>Cessation of offshore operating leasing This regulation shall apply where a leasing company to which these Regulations apply ceases to derive income from offshore operating leasing...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001/Historical/20011011?ValidDate=20011011&amp;ProvIds=pr7-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 7 Election by leasing company under section 43I (5) of Act</title><description>Election by leasing company under section 43I (5) of Act This regulation shall apply where a leasing company to which these Regulations apply makes an election under section 43I(5)...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001/Historical/20011011?ValidDate=20011011&amp;ProvIds=xv-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 . It is not p...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S504-2001/Published?DocDate=20011011&amp;ProvIds=av-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - Enacting Formula</title><description>In exercise of the powers conferred by sections 10D (2)(f ) and 43I(3) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S504-2001/Published?DocDate=20011011&amp;ProvIds=pr1-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 and shall have effect ...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S504-2001/Published?DocDate=20011011&amp;ProvIds=pr2-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 2 Definitions</title><description>Definitions In these Regulations — finance lease , onshore finance leasing , onshore leasing and onshore operating leasing have the same meanings as in section 10D(3) of the Act; l...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S504-2001/Published?DocDate=20011011&amp;ProvIds=pr3-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 3 Application of these Regulations</title><description>Application of these Regulations These Regulations shall apply to a leasing company which derives income from offshore leasing subject to the prescribed concessionary rate of tax.</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S504-2001/Published?DocDate=20011011&amp;ProvIds=pr4-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 4 Capital allowances and losses from onshore leasing</title><description>Capital allowances and losses from onshore leasing This regulation shall apply where a leasing company to which these Regulations apply derives income from onshore leasing and inco...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S504-2001/Published?DocDate=20011011&amp;ProvIds=pr5-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 5 Cessation of offshore finance leasing</title><description>Cessation of offshore finance leasing This regulation shall apply where a leasing company to which these Regulations apply ceases to derive income from offshore finance leasing in ...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S504-2001/Published?DocDate=20011011&amp;ProvIds=pr6-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 6 Cessation of offshore operating leasing</title><description>Cessation of offshore operating leasing This regulation shall apply where a leasing company to which these Regulations apply ceases to derive income from offshore operating leasing...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S504-2001/Published?DocDate=20011011&amp;ProvIds=pr7-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 7 Election by leasing company under section 43I (5) of Act</title><description>Election by leasing company under section 43I (5) of Act This regulation shall apply where a leasing company to which these Regulations apply makes an election under section 43I(5)...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S504-2001/Published?DocDate=20011011&amp;ProvIds=xv-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 . It is not p...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001?ValidDate=20011011&amp;ProvIds=av-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - Enacting Formula</title><description>In exercise of the powers conferred by sections 10D (2)(f ) and 43I(3) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001?ValidDate=20011011&amp;ProvIds=pr1-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 and shall have effect ...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001?ValidDate=20011011&amp;ProvIds=pr2-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 2 Definitions</title><description>Definitions In these Regulations — finance lease , onshore finance leasing , onshore leasing and onshore operating leasing have the same meanings as in section 10D(3) of the Act; l...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001?ValidDate=20011011&amp;ProvIds=pr3-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 3 Application of these Regulations</title><description>Application of these Regulations These Regulations shall apply to a leasing company which derives income from offshore leasing subject to the prescribed concessionary rate of tax.</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001?ValidDate=20011011&amp;ProvIds=pr4-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 4 Capital allowances and losses from onshore leasing</title><description>Capital allowances and losses from onshore leasing This regulation shall apply where a leasing company to which these Regulations apply derives income from onshore leasing and inco...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001?ValidDate=20011011&amp;ProvIds=pr5-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 5 Cessation of offshore finance leasing</title><description>Cessation of offshore finance leasing This regulation shall apply where a leasing company to which these Regulations apply ceases to derive income from offshore finance leasing in ...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001?ValidDate=20011011&amp;ProvIds=pr6-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 6 Cessation of offshore operating leasing</title><description>Cessation of offshore operating leasing This regulation shall apply where a leasing company to which these Regulations apply ceases to derive income from offshore operating leasing...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001?ValidDate=20011011&amp;ProvIds=pr7-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - 7 Election by leasing company under section 43I (5) of Act</title><description>Election by leasing company under section 43I (5) of Act This regulation shall apply where a leasing company to which these Regulations apply makes an election under section 43I(5)...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S504-2001?ValidDate=20011011&amp;ProvIds=xv-</link><title>Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001 . It is not p...</description><pubDate>Thu, 11 Oct 2001 00:00:00 +0800</pubDate></item></channel></rss>