Singapore legislation

Regulation 2

of Income Tax (Adjustment on Change of Basis of Computing Profits of Financial Instruments) Regulations 2007

Regulation 2

Definition

Subregulation 1

In these Regulations, “relevant year of assessment”, in relation to a qualifying person, means the first year of assessment in which the qualifying person is subject to section 34A of the Act.

Subregulation 2

Any term used in these Regulations and not defined in these Regulations but defined in FRS 39 shall have the same meaning as in FRS 39.

Read in full context — Income Tax (Adjustment on Change of Basis of Computing Profits of Financial Instruments) Regulations 2007 →