Income Tax Act |
Income Tax (Related Party of Approved Container Investment Enterprise under Section 43ZA) Rules 2021 |
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Citation and commencement |
1. These Rules are the Income Tax (Related Party of Approved Container Investment Enterprise under Section 43ZA) Rules 2021 and are deemed to have come into operation on 12 December 2018. |
Definitions |
2. In these Rules —
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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). |