Singapore legislation

Regulation 3

of Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017

Regulation 3

Application

These Regulations apply to —

(a)

an approved insurer that is approved as such on or after 1 June 2017; and

(b)

an approved captive insurer that is approved as such on or after 1 June 2017.

Read in full context — Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017 →