| Income Tax Act |
| Income Tax (Concessionary Rate of Tax for International Growth Company) Regulations 2017 |
|
| Citation and commencement |
| 1. These Regulations are the Income Tax (Concessionary Rate of Tax for International Growth Company) Regulations 2017 and are deemed to have come into operation on 1 April 2015. |
| Concessionary rate of tax for international growth company |
| Qualifying activities |
3. The following activities are qualifying activities for the purposes of section 43ZH of the Act:
|
Permanent Secretary, Ministry of Finance, Singapore. |
| [R032.018.3032.V2; AG/LEGIS/SL/134/2015/23 Vol. 1] |