Singapore legislation
Regulation 2
of Income Tax (Exemption of Foreign Income) (Consolidation) Order
Regulation 2
Amended byS 209/88 — 12.8.88S 154/93
Subject to the terms and conditions specified in the letter of approval dated 2nd July 1988 issued to Fujikura Asia Limited, there shall be exempt from tax dividends received in Singapore by the said company from approved investments in countries outside Singapore.