Singapore legislation

Regulation 1

of Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009

Regulation 1

Citation and commencement

These Regulations may be cited as the Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009.(2) Regulations 2 and 3 shall have effect for the year of assessment 2006 and subsequent years of assessment.(3) Regulation 4 shall have effect for the year of assessment 2006.

Subregulation 1

These Regulations may be cited as the Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009.

Subregulation 2

Regulations 2 and 3 shall have effect for the year of assessment 2006 and subsequent years of assessment.

Subregulation 3

Regulation 4 shall have effect for the year of assessment 2006.

Read in full context — Income Tax (Adjustment on Change of Basis of Computing Taxable Surplus of Life Insurers) Regulations 2009 →