Income Tax Act |
Income Tax (Remission of Tax for Shipping Enterprises) Order 2013 |
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Citation and commencement |
1. This Order may be cited as the Income Tax (Remission of Tax for Shipping Enterprises) Order 2013 and shall come into operation on 9th January 2013. |
Definitions |
Remission in relation to sale of ships |
3.—(1) There shall be remitted the tax on the income of a shipping enterprise or an approved international shipping enterprise, as the case may be, where the enterprise is in the business of operating ships, and —
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Remission in relation to sale of special purpose company |
4. There shall be remitted the tax on the income derived by a shipping enterprise or an approved international shipping enterprise, as the case may be, where —
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Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
[MOF(R)032.012.2333.V7; AG/LLRD/SL/134/2010/33 Vol. 1] |
Current Acts and Subsidiary Legislation | |
Current Acts | |
Current Subsidiary Legislation | |
All Collections | |
Acts Supplement | |
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Revised Editions of Acts | |
Revised Editions of Subsidiary Legislation |