﻿<?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 Acquisition of Shares of Companies) Regulations 2012 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S584-2012?DocDate=20210512&amp;ValidDate=20211029&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012?ValidDate=20180101&amp;ProvIds=pr4A-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 4A Definitions of this Part</title><description>Definitions of this Part In this Part — acquirer means the acquiring company or its acquiring subsidiary that made the acquisition in question; FRS 28 , SFRS(I) 1-28 and SFRS for S...</description><pubDate>Mon, 01 Jan 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012?ValidDate=20180101&amp;ProvIds=pr5A-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5A Conditions for deductions for acquisitions under section 37L(4A)(&lt;i&gt;a&lt;/i&gt;) and (&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Conditions for deductions for acquisitions under section 37L(4A)(a ) and (b ) of Act The prescribed conditions for the purposes of section 37L(16E) of the Act are that — the target...</description><pubDate>Mon, 01 Jan 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012?ValidDate=20180101&amp;ProvIds=pr7-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 7 Adjustment of deductions allowable following divestments in relevant divestment period</title><description>Adjustment of deductions allowable following divestments in relevant divestment period Subject to regulations 8 and 9, where — the acquiring company or the acquiring subsidiary, as...</description><pubDate>Mon, 01 Jan 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012?ValidDate=20180101&amp;ProvIds=pr8-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 8 Adjustment or disallowance of deductions allowable following divestments after relevant divestment period</title><description>Adjustment or disallowance of deductions allowable following divestments after relevant divestment period Subject to section 37L(17) of the Act in relation to paragraphs (c ), (d )...</description><pubDate>Mon, 01 Jan 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012?ValidDate=20180101&amp;ProvIds=xv-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012. It is not part of the regul...</description><pubDate>Mon, 01 Jan 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5 Application of conditions for deductions</title><description>Application of conditions for deductions Section 37L(16A)(c ) of the Act does not apply in respect of any qualifying acquisition or elected qualifying acquisition, as the case may ...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5A-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5A Conditions for deductions for acquisitions under section 37L(4A)(&lt;i&gt;a&lt;/i&gt;) and (&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Conditions for deductions for acquisitions under section 37L(4A)(a ) and (b ) of Act The prescribed conditions for the purposes of section 37L(16E) of the Act are that — the target...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 7 Adjustment of deductions allowable following divestments in relevant divestment period</title><description>Adjustment of deductions allowable following divestments in relevant divestment period Subject to regulations 8 and 9, where — the acquiring company or the acquiring subsidiary, as...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr8-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 8 Adjustment or disallowance of deductions allowable following divestments after relevant divestment period</title><description>Adjustment or disallowance of deductions allowable following divestments after relevant divestment period Subject to section 37L(17) of the Act in relation to paragraphs (c ), (d )...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012. It is not part of the regul...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr5A-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5A Conditions for deductions for acquisitions under section 37L(4A)(&lt;i&gt;a&lt;/i&gt;) and (&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Conditions for deductions for acquisitions under section 37L(4A)(a ) and (b ) of Act The prescribed conditions for the purposes of section 37L(16E) of the Act are that — the target...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr7-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 7 Adjustment of deductions allowable following divestments in relevant divestment period</title><description>Adjustment of deductions allowable following divestments in relevant divestment period Subject to regulations 8 and 9, where — the acquiring company or the acquiring subsidiary, as...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr8-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 8 Adjustment or disallowance of deductions allowable following divestments after relevant divestment period</title><description>Adjustment or disallowance of deductions allowable following divestments after relevant divestment period Subject to section 37L(17) of the Act in relation to paragraphs (c ), (d )...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=xv-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012. It is not part of the regul...</description><pubDate>Fri, 01 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr2-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 2 Definition</title><description>Definition In these Regulations, elected qualifying acquisition means any acquisition of ordinary shares in a target company elected by an acquiring company under regulation 3 or 3...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=P1II-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part II ELECTION OF QUALIFYING ACQUISITIONS</title><description>Part II ELECTION OF QUALIFYING ACQUISITIONS</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr3-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 3 Election of acquisitions in place of acquisitions under section 37L(4)(&lt;i&gt;a&lt;/i&gt;) and (&lt;i&gt;b&lt;/i&gt;), or (4)(&lt;i&gt;c&lt;/i&gt;) and (&lt;i&gt;d&lt;/i&gt;), of Act</title><description>Election of acquisitions in place of acquisitions under section 37L(4)(a ) and (b ), or (4)(c ) and (d ), of Act For the purpose of section 37L of the Act and these Regulations, an...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012?ValidDate=20180101&amp;ProvIds=pr3A-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 3A Election of acquisitions in place of acquisitions under section 37L(4A)(&lt;i&gt;c&lt;/i&gt;) and (&lt;i&gt;d&lt;/i&gt;), or (4A)(&lt;i&gt;e&lt;/i&gt;) and (&lt;i&gt;f&lt;/i&gt;), of Act</title><description>Election of acquisitions in place of acquisitions under section 37L(4A)(c ) and (d ), or (4A)(e ) and (f ), of Act For the purpose of section 37L of the Act and these Regulations, ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 4 Capital expenditure of elected qualifying acquisitions</title><description>Capital expenditure of elected qualifying acquisitions Notwithstanding section 37L(3) of the Act, for the purposes of section 37L(7) to (13) of the Act, where the date of an electe...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=P1III-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part III CONDITIONS FOR DEDUCTIONS</title><description>Part III CONDITIONS FOR DEDUCTIONS</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr4A-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 4A Definitions of this Part</title><description>Definitions of this Part In this Part — acquirer means the acquiring company or its acquiring subsidiary that made the acquisition in question; FRS 28 and SFRS for Small Entities h...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5 Application of conditions for deductions</title><description>Application of conditions for deductions Section 37L(16A)(c ) of the Act does not apply in respect of any qualifying acquisition or elected qualifying acquisition, as the case may ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5A-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5A Conditions for deductions for acquisitions under section 37L(4A)(&lt;i&gt;a&lt;/i&gt;) and (&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Conditions for deductions for acquisitions under section 37L(4A)(a ) and (b ) of Act The prescribed conditions for the purposes of section 37L(16E) of the Act are that — the target...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012?ValidDate=20180101&amp;ProvIds=pr6-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 6 Definitions of this Part</title><description>Definitions of this Part In this Part — relevant acquisition period means — in relation to qualifying acquisitions, the basis period of the acquiring company mentioned in — section...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 7 Adjustment of deductions allowable following divestments in relevant divestment period</title><description>Adjustment of deductions allowable following divestments in relevant divestment period Subject to regulations 8 and 9, where — the acquiring company or the acquiring subsidiary, as...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr8-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 8 Adjustment or disallowance of deductions allowable following divestments after relevant divestment period</title><description>Adjustment or disallowance of deductions allowable following divestments after relevant divestment period Subject to section 37L(17) of the Act in relation to paragraphs (c ), (d )...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr9-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 9 Disregarding of acquisitions and divestments in certain cases</title><description>Disregarding of acquisitions and divestments in certain cases Without prejudice to any other provision in this regulation, where — the relevant divestment period in relation to one...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012?ValidDate=20180101&amp;ProvIds=pr10-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 10 Application to business trusts</title><description>Application to business trusts Section 37L of the Act and regulations 2 to 9 (called in this regulation the applicable provisions) apply to a business trust registered under the Bu...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=Sc-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Schedule</title><description>Regulation 10(1) The requirements referred to in regulation 10(1) are as follows: the trustee-manager of the trust in his capacity as such carries on a trade or business in Singapo...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012. It is not part of the regul...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5 Application of conditions for deductions</title><description>Application of conditions for deductions Section 37L(16A)(c ) of the Act does not apply in respect of any qualifying acquisition or elected qualifying acquisition, as the case may ...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr5A-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5A Conditions for deductions for acquisitions under section 37L(4A)(&lt;i&gt;a&lt;/i&gt;) and (&lt;i&gt;b&lt;/i&gt;) of Act</title><description>Conditions for deductions for acquisitions under section 37L(4A)(a ) and (b ) of Act The prescribed conditions for the purposes of section 37L(16E) of the Act are that — the target...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr7-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 7 Adjustment of deductions allowable following divestments in relevant divestment period</title><description>Adjustment of deductions allowable following divestments in relevant divestment period Subject to regulations 8 and 9, where — the acquiring company or the acquiring subsidiary, as...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=pr8-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 8 Adjustment or disallowance of deductions allowable following divestments after relevant divestment period</title><description>Adjustment or disallowance of deductions allowable following divestments after relevant divestment period Subject to section 37L(17) of the Act in relation to paragraphs (c ), (d )...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=xv-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012. It is not part of the regul...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr4A-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 4A Definitions of this Part</title><description>Definitions of this Part In this Part — acquirer means the acquiring company or its acquiring subsidiary that made the acquisition in question; FRS 28 and SFRS for Small Entities h...</description><pubDate>Wed, 01 Apr 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=av-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Enacting Formula</title><description>In exercise of the powers conferred by section 37L(24) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=pr1-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 and shall be deemed to have come into...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=P1I-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part I GENERAL</title><description>Part I GENERAL</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=pr2-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 2 Definition</title><description>Definition In these Regulations, elected qualifying acquisition means any acquisition of ordinary shares in a target company elected by an acquiring company under regulation 3 in p...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=P1II-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part II ELECTION OF QUALIFYING ACQUISITIONS</title><description>Part II ELECTION OF QUALIFYING ACQUISITIONS</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=pr3-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 3 Elected qualifying acquisitions</title><description>Elected qualifying acquisitions For the purpose of section 37L of the Act and these Regulations, an acquiring company may elect for the following acquisitions of ordinary shares in...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=pr4-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 4 Capital expenditure of elected qualifying acquisitions</title><description>Capital expenditure of elected qualifying acquisitions Notwithstanding section 37L(3) of the Act, for the purposes of section 37L(7) to (13) of the Act, where the date of an electe...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=P1III-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part III CONDITIONS FOR DEDUCTIONS</title><description>Part III CONDITIONS FOR DEDUCTIONS</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=pr5-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5 Application of conditions for deductions</title><description>Application of conditions for deductions Section 37L(16)(a )(i)(C) and (b )(i)(C) of the Act shall not apply in respect of any qualifying acquisition or elected qualifying acquisit...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=P1IV-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part IV DIVESTMENTS</title><description>Part IV DIVESTMENTS</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=pr6-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 6 Definitions of this Part</title><description>Definitions of this Part In this Part — relevant acquisition period means — in relation to qualifying acquisitions referred to in section 37L(4)(a ) and (b ) or section 37L(4)(c ) ...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=pr7-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 7 Adjustment of deductions allowable following divestments in relevant divestment period</title><description>Adjustment of deductions allowable following divestments in relevant divestment period Subject to regulations 8 and 9, where — the acquiring company or the acquiring subsidiary, as...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=pr8-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 8 Adjustment or disallowance of deductions allowable following divestments after relevant divestment period</title><description>Adjustment or disallowance of deductions allowable following divestments after relevant divestment period Subject to section 37L(17) of the Act in relation to paragraphs (c ) and (...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=pr9-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 9 Disregarding of acquisitions and divestments in certain cases</title><description>Disregarding of acquisitions and divestments in certain cases Without prejudice to any other provision in this regulation, where — the relevant divestment period in relation to one...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=P1V-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part V APPLICATION TO BUSINESS TRUSTS</title><description>Part V APPLICATION TO BUSINESS TRUSTS</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=pr10-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 10 Application to business trusts</title><description>Application to business trusts Section 37L of the Act shall apply to a business trust registered under the Business Trusts Act (Cap. 31A) which satisfies the requirements specified...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=Sc-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Schedule</title><description>Regulation 10(1) The requirements referred to in regulation 10(1) are as follows: the trustee-manager of the trust in his capacity as such carries on a trade or business in Singapo...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S584-2012/Published?DocDate=20121127&amp;ProvIds=xv-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012. It is not part of the regul...</description><pubDate>Tue, 27 Nov 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=av-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Enacting Formula</title><description>In exercise of the powers conferred by section 37L(24) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20160401?ValidDate=20160401&amp;ProvIds=pr1-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 and shall be deemed to have come into...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20150401?ValidDate=20150401&amp;ProvIds=P1I-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part I GENERAL</title><description>Part I GENERAL</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr2-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 2 Definition</title><description>Definition In these Regulations, elected qualifying acquisition means any acquisition of ordinary shares in a target company elected by an acquiring company under regulation 3 in p...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=P1II-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part II ELECTION OF QUALIFYING ACQUISITIONS</title><description>Part II ELECTION OF QUALIFYING ACQUISITIONS</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr3-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 3 Elected qualifying acquisitions</title><description>Elected qualifying acquisitions For the purpose of section 37L of the Act and these Regulations, an acquiring company may elect for the following acquisitions of ordinary shares in...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr4-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 4 Capital expenditure of elected qualifying acquisitions</title><description>Capital expenditure of elected qualifying acquisitions Notwithstanding section 37L(3) of the Act, for the purposes of section 37L(7) to (13) of the Act, where the date of an electe...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=P1III-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part III CONDITIONS FOR DEDUCTIONS</title><description>Part III CONDITIONS FOR DEDUCTIONS</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5 Application of conditions for deductions</title><description>Application of conditions for deductions Section 37L(16)(a )(i)(C) and (b )(i)(C) of the Act shall not apply in respect of any qualifying acquisition or elected qualifying acquisit...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=P1IV-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part IV DIVESTMENTS</title><description>Part IV DIVESTMENTS</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 6 Definitions of this Part</title><description>Definitions of this Part In this Part — relevant acquisition period means — in relation to qualifying acquisitions referred to in section 37L(4)(a ) and (b ) or section 37L(4)(c ) ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 7 Adjustment of deductions allowable following divestments in relevant divestment period</title><description>Adjustment of deductions allowable following divestments in relevant divestment period Subject to regulations 8 and 9, where — the acquiring company or the acquiring subsidiary, as...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr8-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 8 Adjustment or disallowance of deductions allowable following divestments after relevant divestment period</title><description>Adjustment or disallowance of deductions allowable following divestments after relevant divestment period Subject to section 37L(17) of the Act in relation to paragraphs (c ) and (...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr9-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 9 Disregarding of acquisitions and divestments in certain cases</title><description>Disregarding of acquisitions and divestments in certain cases Without prejudice to any other provision in this regulation, where — the relevant divestment period in relation to one...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=P1V-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part V APPLICATION TO BUSINESS TRUSTS</title><description>Part V APPLICATION TO BUSINESS TRUSTS</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr10-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 10 Application to business trusts</title><description>Application to business trusts Section 37L of the Act and regulations 2 to 9 (called in this regulation the applicable provisions) apply to a business trust registered under the Bu...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=Sc-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Schedule</title><description>Regulation 10(1) The requirements referred to in regulation 10(1) are as follows: the trustee-manager of the trust in his capacity as such carries on a trade or business in Singapo...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012. It is not part of the regul...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr2-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 2 Definition</title><description>Definition In these Regulations, elected qualifying acquisition means any acquisition of ordinary shares in a target company elected by an acquiring company under regulation 3 in p...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=P1II-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part II ELECTION OF QUALIFYING ACQUISITIONS</title><description>Part II ELECTION OF QUALIFYING ACQUISITIONS</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr3-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 3 Elected qualifying acquisitions</title><description>Elected qualifying acquisitions For the purpose of section 37L of the Act and these Regulations, an acquiring company may elect for the following acquisitions of ordinary shares in...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr4-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 4 Capital expenditure of elected qualifying acquisitions</title><description>Capital expenditure of elected qualifying acquisitions Notwithstanding section 37L(3) of the Act, for the purposes of section 37L(7) to (13) of the Act, where the date of an electe...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=P1III-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Part III CONDITIONS FOR DEDUCTIONS</title><description>Part III CONDITIONS FOR DEDUCTIONS</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr5-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 5 Application of conditions for deductions</title><description>Application of conditions for deductions Section 37L(16)(a )(i)(C) and (b )(i)(C) of the Act shall not apply in respect of any qualifying acquisition or elected qualifying acquisit...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr6-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 6 Definitions of this Part</title><description>Definitions of this Part In this Part — relevant acquisition period means — in relation to qualifying acquisitions referred to in section 37L(4)(a ) and (b ) or section 37L(4)(c ) ...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr7-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 7 Adjustment of deductions allowable following divestments in relevant divestment period</title><description>Adjustment of deductions allowable following divestments in relevant divestment period Subject to regulations 8 and 9, where — the acquiring company or the acquiring subsidiary, as...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr8-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 8 Adjustment or disallowance of deductions allowable following divestments after relevant divestment period</title><description>Adjustment or disallowance of deductions allowable following divestments after relevant divestment period Subject to section 37L(17) of the Act in relation to paragraphs (c ) and (...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr9-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 9 Disregarding of acquisitions and divestments in certain cases</title><description>Disregarding of acquisitions and divestments in certain cases Without prejudice to any other provision in this regulation, where — the relevant divestment period in relation to one...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=pr10-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - 10 Application to business trusts</title><description>Application to business trusts Section 37L of the Act and regulations 2 to 9 (called in this regulation the applicable provisions) apply to a business trust registered under the Bu...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=Sc-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Schedule</title><description>Regulation 10(1) The requirements referred to in regulation 10(1) are as follows: the trustee-manager of the trust in his capacity as such carries on a trade or business in Singapo...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S584-2012/Historical/20100401?ValidDate=20100401&amp;ProvIds=xv-</link><title>Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012. It is not part of the regul...</description><pubDate>Thu, 01 Apr 2010 00:00:00 +0800</pubDate></item></channel></rss>