Singapore legislation
Regulation 3
of Income Tax (Concessionary Rate of Tax for Shipping-related Support Services) Regulations 2012
Regulation 3
Deemed approval of company
Subregulation 1
An approved section 43ZE company shall be deemed to be an approved company for the purposes of section 43ZF of the Act between 1st June 2011 and 31st May 2016 (both dates inclusive).
Subregulation 2
An approved development and expansion company shall be deemed to be an approved company for the purposes of section 43ZF of the Act between 1st June 2011 and whichever of the following is the later (both dates inclusive):
(a)
the last day of the tax relief period of the company referred to in section 19K of the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86); or
(b)
31st May 2016.