Income Tax (Concessionary Rate of Tax for Financial Sector Incentive Companies) Regulations 2005
Table of Contents
Enacting Formula
1 Citation and commencement
2 Definitions
3 Financial sector incentive company
4 10% tax payable on qualifying income of financial sector incentive (standard tier) company
5 10% tax payable on qualifying income of financial sector incentive (headquarter services) company
6 10% tax payable on qualifying income of financial sector incentive (fund management) company
7 Computation of income of financial sector incentive company from managing funds of certain foreign investors
8 5% tax payable on qualifying income of financial sector incentive company
9 Determination of income chargeable with tax
10 Determination of qualifying base percentage
11 Financial sector incentive company to maintain records
12 Revocation and deeming of approvals
THE SCHEDULE List of Activities