﻿<?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 for Special Reserves of Approved General Insurers) Regulations 2006 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S550-2006?DocDate=20060918&amp;TransactionDate=20240426235959&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=av-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - Enacting Formula</title><description>In exercise of the powers conferred by section 14O of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr1-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 and shall have effect for ...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr2-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 2 Definitions</title><description>Definitions In these Regulations — approved general insurer means a general insurer which is approved during the period from to (both dates inclusive) by the Minister or such perso...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr3-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 3 Prescribed offshore risks</title><description>Prescribed offshore risks The following are the prescribed offshore risks for the purposes of section 14O of the Act: property risks, including consequential loss risks but excludi...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr4-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 4 Deduction and amounts deemed as trading receipts</title><description>Deduction and amounts deemed as trading receipts Subject to regulation 8, there shall be allowed to an approved general insurer a deduction for the following amount in a special re...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr5-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 5 Transfer-in amounts for qualifying businesses</title><description>Transfer-in amounts for qualifying businesses For the purposes of regulation 4 and subject to paragraph (2), the transfer-in amount for a qualifying business dealing with any of th...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr6-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 6 Transfer-out amounts for qualifying businesses</title><description>Transfer-out amounts for qualifying businesses For the purposes of regulation 4 and subject to paragraph (2), the transfer-out amount for a qualifying business dealing with any of ...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr7-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 7 Deduction in respect of financial guarantee insurance</title><description>Deduction in respect of financial guarantee insurance Subject to regulation 8, there shall be allowed to an approved general insurer a deduction for the amounts transferred by him ...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr8-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 8 Period during which deduction is allowed</title><description>Period during which deduction is allowed Subject to regulation 9, the deduction referred to in these Regulations for any approved general insurer shall be allowed for a period of 1...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr9-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 9 Cessation of business</title><description>Cessation of business If an approved general insurer ceases to write a qualifying business during the basis period for any year of assessment, the following shall apply in respect ...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr10-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 10 Adjustment of relieved transfers for determining amount of trading receipts</title><description>Adjustment of relieved transfers for determining amount of trading receipts Subject to paragraph (2), the amount of trading receipts under regulations 4(2) and (5) and 9(1)(b ) and...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=pr11-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 11 Reporting requirements</title><description>Reporting requirements An approved general insurer shall maintain and submit to the Comptroller returns and records relating to its special reserves, in such form and manner as the...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=Sc-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - Schedule Transfers in and out of special reserves</title><description>Regulations 4(3)(a ), 5(1)(a ) and 6(1) Transfers in and out of special reserves Offshore risks Annual limit (A) Maximum limit (B) Incurred loss trigger ratio (C) 1.	Property (incl...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S550-2006/Published?DocDate=20060918&amp;ProvIds=xv-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 . It is not part ...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=av-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - Enacting Formula</title><description>In exercise of the powers conferred by section 14O of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr1-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 and shall have effect for ...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr2-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 2 Definitions</title><description>Definitions In these Regulations — approved general insurer means a general insurer which is approved during the period from to (both dates inclusive) by the Minister or such perso...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr3-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 3 Prescribed offshore risks</title><description>Prescribed offshore risks The following are the prescribed offshore risks for the purposes of section 14O of the Act: property risks, including consequential loss risks but excludi...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr4-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 4 Deduction and amounts deemed as trading receipts</title><description>Deduction and amounts deemed as trading receipts Subject to regulation 8, there shall be allowed to an approved general insurer a deduction for the following amount in a special re...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr5-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 5 Transfer-in amounts for qualifying businesses</title><description>Transfer-in amounts for qualifying businesses For the purposes of regulation 4 and subject to paragraph (2), the transfer-in amount for a qualifying business dealing with any of th...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr6-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 6 Transfer-out amounts for qualifying businesses</title><description>Transfer-out amounts for qualifying businesses For the purposes of regulation 4 and subject to paragraph (2), the transfer-out amount for a qualifying business dealing with any of ...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr7-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 7 Deduction in respect of financial guarantee insurance</title><description>Deduction in respect of financial guarantee insurance Subject to regulation 8, there shall be allowed to an approved general insurer a deduction for the amounts transferred by him ...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr8-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 8 Period during which deduction is allowed</title><description>Period during which deduction is allowed Subject to regulation 9, the deduction referred to in these Regulations for any approved general insurer shall be allowed for a period of 1...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr9-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 9 Cessation of business</title><description>Cessation of business If an approved general insurer ceases to write a qualifying business during the basis period for any year of assessment, the following shall apply in respect ...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr10-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 10 Adjustment of relieved transfers for determining amount of trading receipts</title><description>Adjustment of relieved transfers for determining amount of trading receipts Subject to paragraph (2), the amount of trading receipts under regulations 4(2) and (5) and 9(1)(b ) and...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=pr11-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - 11 Reporting requirements</title><description>Reporting requirements An approved general insurer shall maintain and submit to the Comptroller returns and records relating to its special reserves, in such form and manner as the...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=Sc-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - Schedule Transfers in and out of special reserves</title><description>Regulations 4(3)(a ), 5(1)(a ) and 6(1) Transfers in and out of special reserves Offshore risks Annual limit (A) Maximum limit (B) Incurred loss trigger ratio (C) 1. Property (incl...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S550-2006?ValidDate=20060918&amp;ProvIds=xv-</link><title>Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006 . It is not part ...</description><pubDate>Mon, 18 Sep 2006 00:00:00 +0800</pubDate></item></channel></rss>