Income Tax Act 1947 |
Income Tax (Meaning of “Prescribed Property” in Section 13X(6)) Rules 2022 |
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Citation and commencement |
1. These Rules are the Income Tax (Meaning of “Prescribed Property” in Section 13X(6)) Rules 2022 and are deemed to have come into operation on 16 November 2021. |
Meaning of “prescribed property” |
2. For the purposes of section 13X(5A) of the Act, “prescribed property” is any non-residential property. |
Permanent Secretary, Ministry of Finance, Singapore. |
[H001.090.3030.V1; AG/LEGIS/SL/134/2020/67 Vol. 1] |
(To be presented to Parliament under section 7(2) of the Income Tax Act 1947). |