Singapore legislation
Section 56
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 56
Application of certain sections to international trading company
Sections 35, 36, 41, 42, 43 and 44 shall apply, with the necessary modifications, to an international trading company as they apply to an export enterprise and the reference to export product or export produce in those sections shall be read as a reference to qualifying manufactured goods, Singapore domestic produce or qualifying commodities.