Singapore legislation
Regulation 2A
of Carbon Pricing (Carbon Tax, Carbon Credits and Registries) Regulations 2020
Regulation 2A
Prescribed tax and emissions year under section 17(3A) of Act
For the purposes of section 17(3A) of the Act, subject to section 33B of the Act, one eligible international carbon credit may be surrendered in place of one fixed-price carbon credit in respect of any tax for an emissions year (as defined in section 16(1) of the Act) that is 2024 or a subsequent year.