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Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020
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Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020
Status:
 
Not current version
(version history — see timeline)
Please check the legislation timeline to ensure that you are viewing the correct legislation version. See also FAQ B3.
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find current version as at
31 Dec 2021   
  •  
     
  • 12 Apr 2024
    Amended by
    S 308/2024
  • 04 Mar 2022
    Amended by
    S 158/2022
  • 31 Dec 2021
    Amended by
    S 308/2024
  • 12 Dec 2018
    SL 790/2020
  •  
     
Table of Contents
Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020
Enacting Formula
 
1 Citation and commencement
 
2 Definitions
 
3 Exemption for payment under finance lease of container by shipping enterprise
 
4 Exemption for payment under finance lease of container by approved international shipping enterprise or approved container investment enterprise
Income Tax (Finance Lease of Container — Section 13(4) Exemption) Notification 2020
Status:
Not current version (version history — see timeline)
  • Timeline
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  • Document
  • Provision
  • 12 Dec 2018
    SL 790/2020
  • 31 Dec 2021
    Amended by
    S 308/2024
  • 04 Mar 2022
    Amended by
    S 158/2022
  • 12 Apr 2024
    Amended by
    S 308/2024
  •  
12 Dec 2018
31 Dec 2021
4 Mar 2022
12 Apr 2024
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