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Income Tax (Amalgamation of Companies) Regulations 2011/Regulation 2

Singapore legislation

Regulation 2

of Income Tax (Amalgamation of Companies) Regulations 2011

Regulation 2

Definitions

In these Regulations, references to an amalgamated company and to an amalgamating company are references to an amalgamated company and an amalgamating company, respectively, in the same qualifying amalgamation referred to in section 34C of the Act.

←PreviousRegulation 1 · Citation and commencementNextRegulation 3 · Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act 1967 for deductions, allowances and writing-down allowances claimable for more than one year of assessment→
Read in full context — Income Tax (Amalgamation of Companies) Regulations 2011 →

Parent legislation

Income Tax (Amalgamation of Companies) Regulations 2011

Subsidiary LegislationIn force

Provision 2 of 32

Read in full context — Income Tax (Amalgamation of Companies) Regulations 2011 →
←PreviousRegulation 1 · Citation and commencementNextRegulation 3 · Modification or exception to Act or Economic Expansion Incentives (Relief from Income Tax) Act 1967 for deductions, allowances and writing-down allowances claimable for more than one year of assessment→
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