How many regulations does Income Tax (Exemption of Foreign Income) (Consolidation) Order have?

Income Tax (Exemption of Foreign Income) (Consolidation) Order contains 6 regulations.

/akn/sg/act/sub_leg/1947/ITA-OR38

Income Tax (Exemption of Foreign Income) (Consolidation) Order

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: 6

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Foreign Income) (Consolidation) Order is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR38 1947, currently marked in force and first recorded in 1947.

Regulation 1

Amended byS 104/96

GPE Industries Limited is hereby granted exemption from tax on the dividends received in Singapore by the company from approved investments in countries outside Singapore, subject to the terms and conditions specified in the letter of approval dated 26th October 1995 addressed to the company.

Regulation 2

Amended byS 285/96

The following companies are hereby granted exemption from tax on the income received in Singapore from a country outside Singapore, subject to the terms and conditions specified in the letters of approval addressed to the respective companies:CompanyDate of Letter of Approval(1) Havelock Investment Pte Ltd23rd January 1996.(2) Antara Koh Private Limited24th April 1996.(3) MSD Consultants Private Limited24th April 1996.

Regulation 3

Amended byS 314/96

The following companies are hereby granted exemption from tax on the dividends received in Singapore by the companies from approved investments in countries outside Singapore, subject to the terms and conditions specified in the letters of approval addressed to the respective companies:CompanyDate of Letter of Approval(1) Fuji Xerox Asia Pacific Pte. Ltd.5th May 1992.(2) Ipco International Pte. Ltd.10th June 1993.(3) BP Asia Pacific Pte. Ltd.5th January 1994.(4) Danone Asia Pte. Ltd.18th July 1994.(5) Foxboro Far East Pte. Ltd.30th June 1994.(6) Acer Computer International Pte. Ltd.12th August 1994.(7) Volvo East Asia (Pte.) Ltd.18th October 1994.(8) Fujikura Asia Ltd.1st August 1994.(9) Datacraft Asia Pte. Ltd.14th December 1994.(10) Asia Paper and Pulp Pte. Ltd.30th January 1995.(11) British Gas Asia Pacific Holdings Pte. Ltd.31st August 1995.(12) Levi Strauss Asia Pacific Division Pte. Ltd.12th September 1995.(13) Norsk Hydto Asia Pte. Ltd.20th September 1995.(14) Air Likquide Asia Pte. Ltd.30th December 1995.(15) HKR Asia Pacific Pte. Ltd.15th February 1996.

Regulation 4

Amended byS 315/96

There shall be exempt from tax the dividends received in Singapore by a company which is approved as a headquarters company under section 43E of the Act or as a Finance and Treasury Centre under section 43G of the Act from approved investments in countries outside Singapore, subject to the terms and conditions specified in the respective letter of approval addressed to each company.

Regulation 5

Amended byS 345/96

The following companies are hereby granted exemption from tax on the income received in Singapore from a country outside Singapore, subject to the terms and conditions specified in the letters of approval addressed to the respective companies:CompanyDate of Letter of Approval(1) Keppel Engineering Pte. Ltd.21st May 1996.(2) Sembawang Engineering (Pte.) Ltd21st May 1996.(3) Jurong Engineering Limited24th May 1996.

Regulation 6

Amended byS 536/96

The following companies are hereby granted exemption from tax on the income received in Singapore from a country outside Singapore, subject to the terms and conditions specified in the letters of approval addressed to the respective companies:CompanyDate of Letter of Approval(1) Jurong Engineering Limited29th August 1996.(2) The Polyolefin Company (Singapore) Pte Ltd6th November 1996.(3) Suntec Investment Pte Ltd27th November 1996.(4) Eastern Partek Pte Ltd3rd December 1996.

Common questions

What is Income Tax (Exemption of Foreign Income) (Consolidation) Order?: Income Tax (Exemption of Foreign Income) (Consolidation) Order is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR38 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (Consolidation) Order still in force?: Yes — Income Tax (Exemption of Foreign Income) (Consolidation) Order is currently in force.
When did Income Tax (Exemption of Foreign Income) (Consolidation) Order take effect?: Income Tax (Exemption of Foreign Income) (Consolidation) Order was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (Consolidation) Order have?: Income Tax (Exemption of Foreign Income) (Consolidation) Order contains 6 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (Consolidation) Order?: The official text of Income Tax (Exemption of Foreign Income) (Consolidation) Order is published at sso.agc.gov.sg.