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6 Exemption in relation to finance lease treated as sale</title><description>Exemption in relation to finance lease treated as sale Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying ...</description><pubDate>Mon, 07 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20220307&amp;ProvIds=</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) ...</description><pubDate>Mon, 07 Mar 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20211231&amp;ProvIds=pr2-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 2 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43N of the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr4-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 4 Exemption in relation to applicable loan</title><description>Exemption in relation to applicable loan Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying payment that a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20211231&amp;ProvIds=pr5-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 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Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=av-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=P11-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 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2 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43Y of the ...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=pr3-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 3 Meaning of "applicable loan"</title><description>Meaning of applicable loan In this Part, an applicable loan is a loan or other arrangement similar in nature to a loan, that is obtained on or before by an approved aircraft leasin...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=pr4-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 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5 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43Y of the ...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=pr6-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 6 Exemption in relation to finance lease treated as sale</title><description>Exemption in relation to finance lease treated as sale Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying ...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL-Supp/S947-2020/Published?DocDate=20201112170000&amp;ProvIds=</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) ...</description><pubDate>Thu, 12 Nov 2020 17:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020/Historical/20201112?ValidDate=20201112&amp;ProvIds=pr2-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 2 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43Y of the ...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020/Historical/20201112?ValidDate=20201112&amp;ProvIds=pr4-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 4 Exemption in relation to applicable loan</title><description>Exemption in relation to applicable loan Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying payment that a...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020/Historical/20201112?ValidDate=20201112&amp;ProvIds=pr5-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 5 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43Y of the ...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020/Historical/20201112?ValidDate=20201112&amp;ProvIds=</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) ...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr3-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 3 Meaning of "applicable loan"</title><description>Meaning of applicable loan In this Part, an applicable loan is a loan or other arrangement similar in nature to a loan, that is obtained on or before by an approved aircraft leasin...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020/Historical/20211231?ValidDate=20211231&amp;ProvIds=pr6-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 6 Exemption in relation to finance lease treated as sale</title><description>Exemption in relation to finance lease treated as sale Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying ...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20201112&amp;ProvIds=av-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Enacting Formula</title><description>In exercise of the powers conferred by section 13(4) of the Income Tax Act , the Minister for Finance makes the following Notification:</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20120501&amp;ProvIds=P11-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 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2 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43Y of the ...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020/Historical/20120501?ValidDate=20120501&amp;ProvIds=pr3-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 3 Meaning of "applicable loan"</title><description>Meaning of applicable loan In this Part, an applicable loan is a loan or other arrangement similar in nature to a loan, that is obtained on or before by an approved aircraft leasin...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20120501&amp;ProvIds=pr4-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 4 Exemption in relation to applicable loan</title><description>Exemption in relation to applicable loan Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying payment that a...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20120501&amp;ProvIds=P13-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Part 3 Exemption of qualifying payment for finance lease treated as sale</title><description>Part 3 Exemption of qualifying payment for finance lease treated as sale</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20120501&amp;ProvIds=pr5-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 5 Definitions of this Part</title><description>Definitions of this Part In this Part, unless the context otherwise requires — approved aircraft leasing company means an aircraft leasing company as defined in section 43Y of the ...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20201112&amp;ProvIds=pr6-</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - 6 Exemption in relation to finance lease treated as sale</title><description>Exemption in relation to finance lease treated as sale Subject to sub‑paragraphs (2) to (6) and the conditions imposed by the Minister under section 13(4) of the Act, a qualifying ...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//SL/ITA1947-S947-2020?ValidDate=20120501&amp;ProvIds=</link><title>Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020 - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) ...</description><pubDate>Tue, 01 May 2012 00:00:00 +0800</pubDate></item></channel></rss>