Singapore legislation

Clause 13

of Income Tax (Amendment) Bill

Clause 13

Repeal and re-enactment of section 13C

Section 13C of the principal Act is repealed and the following section substituted therefor:“Exemption of income of non-resident arising from funds managed by fund manager in Singapore13C. There shall be exempt from tax such income as the Minister may by regulations prescribe of a person not resident in Singapore arising from funds managed by any fund manager in Singapore.”.