| Income Tax Act |
| Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021 |
|
| Citation and commencement |
| 1. These Rules are the Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13S) Rules 2021 and are deemed to have come into operation on 12 December 2018. |
| Definitions |
2. In these Rules —
|
| Related party |
Permanent Secretary, Ministry of Finance, Singapore. |
| [R032.018.2974.V19; AG/LEGIS/SL/134/2020/28 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act). |