Regulation 1
Citation
This Order is the Income Tax (CapitaLand Commercial Trust, etc. — Section 13(12) Exemption) Order 2022.
/akn/sg/act/sub_leg/1947/ITA-S613-2022
Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S613-2022 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Distribution income received in Singapore by HSBC Institutional Trust Services (Singapore) Limited (a company incorporated in Singapore) in its capacity as the trustee of CapitaLand Commercial Trust (a trust constituted in Singapore) from Sentral REIT (formerly known as MRCB‑Quill REIT) (a real estate investment trust listed in Malaysia) on or after 3 November 2020 is exempt from tax.
Subregulation 2
Dividend income and interest income received in Singapore by CCT Galaxy One Pte. Ltd. (a company incorporated in Singapore) from Gallileo Property S.a.r.l (a company incorporated in Luxembourg) on or after 3 November 2020 is exempt from tax.
Subregulation 3
Dividend income and interest income received in Singapore by CCT Mercury One Pte. Ltd. (a company incorporated in Singapore) from MAC Property Company B.V. and MAC Car Park Company B.V. (companies incorporated in the Netherlands) on or after 3 November 2020 is exempt from tax.
Subregulation 4
The exemptions in sub‑paragraphs (1) to (3) are subject to the conditions specified in the letter of approval dated 11 June 2020 addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022?
- Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S613-2022 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 still in force?
- Yes — Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 is currently in force.
- When did Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 take effect?
- Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 was first recorded in 1947.
- How many regulations does Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 have?
- Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 contains 2 regulations.
- Where can I read the official version of Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022?
- The official text of Income Tax (Capita Land Commercial Trust, etc. — Section 13(12) Exemption) Order 2022 is published at sso.agc.gov.sg.