Citation and commencement
1.—(1)  These Regulations may be cited as the Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 and shall be deemed to have come into operation on 1st September 2007.
[S 384/2016 wef 11/04/2016]
(2)  No liability to pay any penalty under section 13D of the Act shall arise in respect of any exemption from tax prior to 7th January 2010.
[S 934/2022 wef 31/12/2021]