﻿<?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 (Tax Incentives for Partnerships) Regulations 2012 amendments</title><link>https://sso.agc.gov.sg/SL/ITA1947-S685-2012/Historical/20161229?DocDate=20121228&amp;ValidDate=20170702&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr4-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 4 Changes in composition of partnership or approved partnership</title><description>Changes in composition of partnership or approved partnership The precedent partner of — a partnership claiming an allowance under section 19B; or S 312/2024 wef 12/04/2024 an appr...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13P</title><description>Application of section 13P Section 13P applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusiv...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out in...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr8-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 8 Application of section 43N</title><description>Application of section 43N Section 43N shall apply to the share of divisible income of a partner of an approved partnership which is an aircraft leasing partnership, from any activ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43P</title><description>Application of section 43P Section 43P shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the income ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Fri, 12 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr3-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 3 Manner in which concessionary rate of tax may be accorded to individual partner</title><description>Manner in which concessionary rate of tax may be accorded to individual partner Where a concessionary rate of tax is specified under section 43N or 43P for an approved partnership,...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012?ValidDate=20240412&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13G</title><description>Application of section 13G Section 13G shall apply to the share of divisible income of a partner of an approved partnership derived from making any authorised investment as it appl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13P</title><description>Application of section 13P Section 13P applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusiv...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out in...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr8-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 8 Application of section 43N</title><description>Application of section 43N Section 43N shall apply to the share of divisible income of a partner of an approved partnership which is an aircraft leasing partnership, from any activ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43P</title><description>Application of section 43P Section 43P shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the income ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20211231?ValidDate=20211231&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any authorised investment as it appl...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusiv...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the incom...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20201207?ValidDate=20201207&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Mon, 07 Dec 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20191202?ValidDate=20191202&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Mon, 02 Dec 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20191202?ValidDate=20191202&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any approved investments as it appli...</description><pubDate>Mon, 02 Dec 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20191202?ValidDate=20191202&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusiv...</description><pubDate>Mon, 02 Dec 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20191202?ValidDate=20191202&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the incom...</description><pubDate>Mon, 02 Dec 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20191202?ValidDate=20191202&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Mon, 02 Dec 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20190917?ValidDate=20190917&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20190917?ValidDate=20190917&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any approved investments as it appli...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20190917?ValidDate=20190917&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusiv...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20191202?ValidDate=20191202&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out in...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20190917?ValidDate=20190917&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the incom...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20190917?ValidDate=20190917&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20190917?ValidDate=20190917&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20190917?ValidDate=20190917&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any approved investments as it appli...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20190917?ValidDate=20190917&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusiv...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20190917?ValidDate=20190917&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the incom...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20190917?ValidDate=20190917&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out in...</description><pubDate>Tue, 17 Sep 2019 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusiv...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the incom...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusiv...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the incom...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Wed, 12 Dec 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20170815?ValidDate=20170815&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Tue, 15 Aug 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20170815?ValidDate=20170815&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any approved investments as it appli...</description><pubDate>Tue, 15 Aug 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20170815?ValidDate=20170815&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the incom...</description><pubDate>Tue, 15 Aug 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20170815?ValidDate=20170815&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Tue, 15 Aug 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20170815?ValidDate=20170815&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance with...</description><pubDate>Tue, 15 Aug 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20170815?ValidDate=20170815&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the incom...</description><pubDate>Tue, 15 Aug 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20170815?ValidDate=20170815&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No. ...</description><pubDate>Tue, 15 Aug 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any approved investments as it appli...</description><pubDate>Tue, 15 Aug 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20170815?ValidDate=20170815&amp;ProvIds=pr3-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 3 Manner in which concessionary rate of tax may be accorded to individual partner</title><description>Manner in which concessionary rate of tax may be accorded to individual partner Where a concessionary rate of tax is specified under section  43Y or 43ZA for an approved partnersh...</description><pubDate>Thu, 29 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20161229?ValidDate=20161229&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Thu, 29 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20161229?ValidDate=20161229&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any approved investments as it appl...</description><pubDate>Thu, 29 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20161229?ValidDate=20161229&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Thu, 29 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr3-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 3 Manner in which concessionary rate of tax may be accorded to individual partner</title><description>Manner in which concessionary rate of tax may be accorded to individual partner Where a concessionary rate of tax is specified under section  43Y or 43ZA for an approved partnersh...</description><pubDate>Thu, 29 Dec 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20170815?ValidDate=20170815&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusi...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20170815?ValidDate=20170815&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusi...</description><pubDate>Mon, 11 Apr 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out i...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20160325?ValidDate=20160325&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20160325?ValidDate=20160325&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — during the period between and (both dates inclusi...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20160325?ValidDate=20160325&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out i...</description><pubDate>Fri, 25 Mar 2016 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20150224?ValidDate=20150224&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Tue, 24 Feb 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20150224?ValidDate=20150224&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — on or after from the qualifying activities mentio...</description><pubDate>Tue, 24 Feb 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20160325?ValidDate=20160325&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the inco...</description><pubDate>Tue, 24 Feb 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20150224?ValidDate=20150224&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Tue, 24 Feb 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20150224?ValidDate=20150224&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Tue, 24 Feb 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20150224?ValidDate=20150224&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — on or after from the qualifying activities mentio...</description><pubDate>Tue, 24 Feb 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20150224?ValidDate=20150224&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Tue, 24 Feb 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20161229?ValidDate=20161229&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the inco...</description><pubDate>Tue, 24 Feb 2015 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out i...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20141127?ValidDate=20141127&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20141127?ValidDate=20141127&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20150224?ValidDate=20150224&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out i...</description><pubDate>Thu, 27 Nov 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20150224?ValidDate=20150224&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any approved investments as it appl...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — on or after from the qualifying activities mentio...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20140101?ValidDate=20140101&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20140101?ValidDate=20140101&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — on or after from the qualifying activities mentio...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=av-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Enacting Formula</title><description>In exercise of the powers conferred by section 36 (1A), (1B) and (1C) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=pr1-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Tax Incentives for Partnerships) Regulations 2012 and shall, with the exception of regulation 4 , be de...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=pr3-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 3 Manner in which concessionary rate of tax may be accorded to individual partner</title><description>Manner in which concessionary rate of tax may be accorded to individual partner Where a concessionary rate of tax is specified under section 13H , 43Y or 43ZA for an approved part...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=pr4-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 4 Changes in composition of partnership or approved partnership</title><description>Changes in composition of partnership or approved partnership The precedent partner of — a partnership claiming a deduction under section 14E or an allowance under section 19B or ...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any approved investments as it appl...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the income...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out i...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=pr8-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 8 Application of section 43Y</title><description>Application of section 43Y Section 43Y shall apply to the share of divisible income of a partner of an approved partnership which is an aircraft leasing partnership, from any acti...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the inco...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S685-2012/Published?DocDate=20121228&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20121228?ValidDate=20121228&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20181212?ValidDate=20181212&amp;ProvIds=pr4-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 4 Changes in composition of partnership or approved partnership</title><description>Changes in composition of partnership or approved partnership The precedent partner of — a partnership claiming a deduction under section 14E or an allowance under section 19B or ...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20121228?ValidDate=20121228&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — on or after from the qualifying activities mentio...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20121228?ValidDate=20121228&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20121228?ValidDate=20121228&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20121228?ValidDate=20121228&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — on or after from the qualifying activities mentio...</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20121228?ValidDate=20121228&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Fri, 28 Dec 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20110601?ValidDate=20110601&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Wed, 01 Jun 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20110601?ValidDate=20110601&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — on or after from the qualifying activities mentio...</description><pubDate>Wed, 01 Jun 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20110601?ValidDate=20110601&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Wed, 01 Jun 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20110601?ValidDate=20110601&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Wed, 01 Jun 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20110601?ValidDate=20110601&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S applies to the share of divisible income of a partner of an approved partnership derived — on or after from the qualifying activities mentio...</description><pubDate>Wed, 01 Jun 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20110601?ValidDate=20110601&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Wed, 01 Jun 2011 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20080401?ValidDate=20080401&amp;ProvIds=av-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Enacting Formula</title><description>In exercise of the powers conferred by section 36 (1A), (1B) and (1C) of the Income Tax Act , the Minister for Finance hereby makes the following Regulations:</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr1-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 1 Citation and commencement</title><description>Citation and commencement These Regulations may be cited as the Income Tax (Tax Incentives for Partnerships) Regulations 2012 and shall, with the exception of regulation 4, be dee...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20110601?ValidDate=20110601&amp;ProvIds=pr3-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 3 Manner in which concessionary rate of tax may be accorded to individual partner</title><description>Manner in which concessionary rate of tax may be accorded to individual partner Where a concessionary rate of tax is specified under section 13H, 43Y or 43ZA for an approved partn...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr4-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 4 Changes in composition of partnership or approved partnership</title><description>Changes in composition of partnership or approved partnership The precedent partner of — a partnership claiming a deduction under section 14E or an allowance under section 19B or ...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20110601?ValidDate=20110601&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any approved investments as it appl...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the income...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out i...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20150224?ValidDate=20150224&amp;ProvIds=pr8-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 8 Application of section 43Y</title><description>Application of section 43Y Section 43Y shall apply to the share of divisible income of a partner of an approved partnership which is an aircraft leasing partnership, from any acti...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20121228?ValidDate=20121228&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the inco...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20080401?ValidDate=20080401&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr2-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 2 Definitions</title><description>Definitions In these Regulations, unless the context otherwise requires — adjustment factor , in relation to any year of assessment, means the factor ascertained in accordance wit...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20080401?ValidDate=20080401&amp;ProvIds=pr6-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 6 Application of section 13S</title><description>Application of section 13S Section 13S shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the income...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20080401?ValidDate=20080401&amp;ProvIds=xv-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Tax Incentives for Partnerships) Regulations 2012. It is not part of the regulations. G.N. No....</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20110601?ValidDate=20110601&amp;ProvIds=pr4-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 4 Changes in composition of partnership or approved partnership</title><description>Changes in composition of partnership or approved partnership The precedent partner of — a partnership claiming a deduction under section 14E or an allowance under section 19B or ...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20121228?ValidDate=20121228&amp;ProvIds=pr5-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 5 Application of section 13H</title><description>Application of section 13H Section 13H shall apply to the share of divisible income of a partner of an approved partnership derived from making any approved investments as it appl...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr7-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 7 Application of section 19B</title><description>Application of section 19B Section 19B shall apply for the purpose of making writing-down allowance to any partner of a partnership with the modifications and exceptions set out i...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20141127?ValidDate=20141127&amp;ProvIds=pr9-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 9 Application of section 43ZA</title><description>Application of section 43ZA Section 43ZA shall apply to the share of divisible income of a partner of an approved partnership from qualifying activities, as it applies to the inco...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S685-2012/Historical/20201207?ValidDate=20201207&amp;ProvIds=pr8-</link><title>Income Tax (Tax Incentives for Partnerships) Regulations 2012 - 8 Application of section 43Y</title><description>Application of section 43Y Section 43Y shall apply to the share of divisible income of a partner of an approved partnership which is an aircraft leasing partnership, from any acti...</description><pubDate>Tue, 01 Apr 2008 00:00:00 +0800</pubDate></item></channel></rss>