﻿<?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 (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S6-2010/Historical/20170322?DocDate=20210630&amp;ValidDate=20170702&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20221206&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20221206&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed pers...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20221206&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Tue, 06 Dec 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Enacting Formula</title><description>In exercise of the powers conferred by section 13CA of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regul...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax of income under section 13D of Act</title><description>Exemption from tax of income under section 13D of Act Subject to regulation 4, there shall be exempt from tax the specified income derived by a prescribed person from funds managed...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to — any prescribed p...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20221206&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13D(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13D of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neither ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER The following investments: stocks and shares of any company, other than a company that is — in the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Enacting Formula</title><description>In exercise of the powers conferred by section 13CA of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax of income under section 13CA of Act</title><description>Exemption from tax of income under section 13CA of Act Subject to regulation 4, there shall be exempt from tax the specified income derived by a prescribed person from funds manag...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to — any prescribed ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13CA of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neithe...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20211231&amp;ProvIds=Sc1-XX-Sc1-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - First Schedule Repealed</title><description>Deleted by S 485/2021 wef 01/07/2021</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20211231?ValidDate=20211231&amp;ProvIds=Sc2-XX-Sc2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule Repealed</title><description>Deleted by S 485/2021 wef 01/07/2021</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20210701?ValidDate=20210701&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Enacting Formula</title><description>In exercise of the powers conferred by section 13CA of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax of income under section 13CA of Act</title><description>Exemption from tax of income under section 13CA of Act Subject to regulation 4, there shall be exempt from tax the specified income derived by a prescribed person from funds manag...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to — any prescribed ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13CA of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neithe...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20210701?ValidDate=20210701&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20210701?ValidDate=20210701&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Thu, 01 Jul 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20170322?ValidDate=20170322&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Wed, 22 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20170322?ValidDate=20170322&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Wed, 22 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Wed, 22 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20170322&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Wed, 22 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20210701&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Wed, 22 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20170322&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Wed, 22 Mar 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20170322?ValidDate=20170322&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE) S 384/2016 wef 21/02/2014 The following inves...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20170322?ValidDate=20170322&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160801?ValidDate=20160801&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE) S 384/2016 wef 21/02/2014 The following inves...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010?ValidDate=20170322&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160801?ValidDate=20160801&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160801?ValidDate=20160801&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Mon, 01 Aug 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20210701?ValidDate=20210701&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regul...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regul...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE) S 384/2016 wef 21/02/2014 The following inves...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE) S 384/2016 wef 21/02/2014 The following inves...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160411?ValidDate=20160411&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE) S 384/2016 wef 21/02/2014 The following inves...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE) S 384/2016 wef 21/02/2014 The following inves...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Tue, 01 Apr 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulation...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE) S 384/2016 wef 21/02/2014 The following inves...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED BETWEEN 17 FEBRUARY 2012 AND 20 FEBRUARY 2014 (BOTH DATES INCLUSIVE) S 384/2016 wef 21/02/2014 The following inves...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=Sc3-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Third Schedule </title><description>Regulation 2(1) DESIGNATED INVESTMENTS IN RELATION TO INCOME DERIVED ON OR AFTER 21 FEBRUARY 2014 The following investments: stocks and shares of any company, other than a company ...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140401?ValidDate=20140401&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulation...</description><pubDate>Fri, 21 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20170322?ValidDate=20170322&amp;ProvIds=Sc1-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - First Schedule </title><description>Regulation 2 Designated investments in relation to income derived before The following investments: stocks and shares of — any company that is listed on the Singapore Exchange or t...</description><pubDate>Fri, 14 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140214?ValidDate=20140214&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Fri, 14 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140214?ValidDate=20140214&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Fri, 14 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140214?ValidDate=20140214&amp;ProvIds=Sc1-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - First Schedule </title><description>Regulation 2 Designated investments in relation to income derived before The following investments: stocks and shares of — any company that is listed on the Singapore Exchange or t...</description><pubDate>Fri, 14 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140214?ValidDate=20140214&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 Designated investments in relation to income derived on or after The following investments: stocks and shares of any company, other than a company that is — in the bus...</description><pubDate>Fri, 14 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140214?ValidDate=20140214&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Fri, 14 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140214?ValidDate=20140214&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Fri, 14 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140214?ValidDate=20140214&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Fri, 14 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140214?ValidDate=20140214&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 Designated investments in relation to income derived on or after The following investments: stocks and shares of any company, other than a company that is — in the bus...</description><pubDate>Fri, 14 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140214?ValidDate=20140214&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Fri, 14 Feb 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20120217?ValidDate=20120217&amp;ProvIds=Sc1-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - First Schedule </title><description>Regulation 2 Designated investments in relation to income derived before The following investments: stocks and shares of — any company that is listed on the Singapore Exchange or t...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20120217?ValidDate=20120217&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 Designated investments in relation to income derived on or after The following investments: stocks and shares of any company, other than a company that is — in the bus...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20120217?ValidDate=20120217&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bon...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20120217?ValidDate=20120217&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is — ...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20120217?ValidDate=20120217&amp;ProvIds=Sc1-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - First Schedule </title><description>Regulation 2 Designated investments in relation to income derived before The following investments: stocks and shares of — any company that is listed on the Singapore Exchange or t...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20120217?ValidDate=20120217&amp;ProvIds=Sc2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Second Schedule </title><description>Regulation 2 Designated investments in relation to income derived on or after The following investments: stocks and shares of any company, other than a company that is — in the bus...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20120217?ValidDate=20120217&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) R...</description><pubDate>Fri, 17 Feb 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Wed, 07 Jul 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S6-2010/Published?DocDate=20100107&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Enacting Formula</title><description>In exercise of the powers conferred by section 13CA of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Thu, 07 Jan 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S6-2010/Published?DocDate=20100107&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulatio...</description><pubDate>Thu, 07 Jan 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S6-2010/Published?DocDate=20100107&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Thu, 07 Jan 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S6-2010/Published?DocDate=20100107&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax of income under section 13CA of Act</title><description>Exemption from tax of income under section 13CA of Act Subject to regulation 4, there shall be exempt from tax the specified income derived by a prescribed person from funds manag...</description><pubDate>Thu, 07 Jan 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S6-2010/Published?DocDate=20100107&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to — any prescribed ...</description><pubDate>Thu, 07 Jan 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S6-2010/Published?DocDate=20100107&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Thu, 07 Jan 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S6-2010/Published?DocDate=20100107&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13CA of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neithe...</description><pubDate>Thu, 07 Jan 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S6-2010/Published?DocDate=20100107&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Thu, 07 Jan 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S6-2010/Published?DocDate=20100107&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Thu, 07 Jan 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20170322?ValidDate=20170322&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Thu, 30 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090430?ValidDate=20090430&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Thu, 30 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090430?ValidDate=20090430&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Thu, 30 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090430?ValidDate=20090430&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Thu, 30 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090430?ValidDate=20090430&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Thu, 30 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090430?ValidDate=20090430&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Thu, 30 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090430?ValidDate=20090430&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Thu, 30 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090430?ValidDate=20090430&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Thu, 30 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20170322?ValidDate=20170322&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13CA of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neithe...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090430?ValidDate=20090430&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13CA of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neithe...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090401?ValidDate=20090401&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Wed, 01 Apr 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20170322?ValidDate=20170322&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to — any prescribed ...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20160801?ValidDate=20160801&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to — any prescribed ...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090122?ValidDate=20090122&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090122?ValidDate=20090122&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Thu, 22 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20170322?ValidDate=20170322&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Enacting Formula</title><description>In exercise of the powers conferred by section 13CA of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20170322?ValidDate=20170322&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax of income under section 13CA of Act</title><description>Exemption from tax of income under section 13CA of Act Subject to regulation 4, there shall be exempt from tax the specified income derived by a prescribed person from funds manag...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20100707?ValidDate=20100707&amp;ProvIds=av-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Enacting Formula</title><description>In exercise of the powers conferred by section 13CA of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulatio...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140221?ValidDate=20140221&amp;ProvIds=pr3-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 3 Exemption from tax of income under section 13CA of Act</title><description>Exemption from tax of income under section 13CA of Act Subject to regulation 4, there shall be exempt from tax the specified income derived by a prescribed person from funds manag...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to — any prescribed ...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13CA of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neithe...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20070901?ValidDate=20070901&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr2-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 2 Definitions</title><description>Definitions In these Regulations — approved start-up fund manager means a start-up fund manager approved under paragraph (4); bona fide entity means an entity that is not a non-bo...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr4-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 4 No deduction in respect of loss arising from designated investments</title><description>No deduction in respect of loss arising from designated investments Notwithstanding anything in these Regulations, no deduction shall be allowed under the Act to — any prescribed ...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20070901?ValidDate=20070901&amp;ProvIds=pr5-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 5 Persons exempted from application of certain provisions</title><description>Persons exempted from application of certain provisions Section 13CA(2) or (4) of the Act shall not apply to a relevant owner or relevant beneficiary, as the case may be, who is —...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20070901?ValidDate=20070901&amp;ProvIds=xv-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) ...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr6-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 6 Definition of associate</title><description>Definition of associate For the purposes of section 13CA of the Act and subject to paragraph (2), a person (P1 ) is an associate of another person (P2 ), where P1 or P2 are neithe...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20090122?ValidDate=20090122&amp;ProvIds=pr7-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 7 Annual statement and annual declaration</title><description>Annual statement and annual declaration Where a prescribed person derives in any basis period any income exempt from tax under regulation 3, any fund manager of the prescribed per...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S6-2010/Historical/20140214?ValidDate=20140214&amp;ProvIds=pr1-</link><title>Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Exemption of Income of Non-residents Arising from Funds Managed by Fund Manager in Singapore) Regulatio...</description><pubDate>Sat, 01 Sep 2007 00:00:00 +0800</pubDate></item></channel></rss>