Regulation 1
Citation
This Order is the Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2021.
/akn/sg/act/sub_leg/1947/ITA-S625-2021
Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S625-2021 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Income comprising dividends and interest described in sub‑paragraph (2), that is received in Singapore by Cromwell SG SPV 5 Pte. Ltd. on or after 30 November 2017 from Cromwell EREIT Lux 5 S.a r.l. (a company incorporated in Luxembourg), is exempt from tax.
Subregulation 2
Sub-paragraph (1) applies to distribution income received by Cromwell EREIT Lux 5 S.a r.l. from Cromwell Europa 1 and Cromwell Europa 2 which are real estate investment funds constituted in Italy, out of the rental and property‑related income (including capital gains) of Cromwell Europa 1 and Cromwell Europa 2 from any of the properties specified in the Schedule.
Subregulation 3
The exemption under sub‑paragraph (1) is subject to the conditions specified in the letter of approval dated 8 May 2020 addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021?
- Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S625-2021 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 still in force?
- Yes — Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 is currently in force.
- When did Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 take effect?
- Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 was first recorded in 1947.
- How many regulations does Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 have?
- Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 contains 2 regulations.
- Where can I read the official version of Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021?
- The official text of Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021 is published at sso.agc.gov.sg.