Subsidiary LegislationIn force

Income Tax (Exemption of Foreign Income) (No. 2) Order 2006

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Enacted: 1947
Sections: 3

Regulation 1

Citation

This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 2) Order 2006.

Regulation 2

Exemption for Henley Investments (Asia) Pte Ltd, Primerich Investment Pte Ltd, GOT Pte Ltd and Lovage International Pte Ltd

Henley Investments (Asia) Pte Ltd, Primerich Investment Pte Ltd, GOT Pte Ltd and Lovage International Pte Ltd shall, with effect from 20th April 2006, be exempt from tax on any dividend and interest derived from outside Singapore (both being paid out of rental income earned in Indonesia) and received in Singapore, subject to the conditions specified in the letter of approval dated 20th April 2006 addressed to their tax agent.

Regulation 3

Exemption for CapitaRetail China Incubator Fund and CapitaRetail China Development Fund

CapitaRetail China Incubator Fund and CapitaRetail China Development Fund shall, with effect from 2nd June 2006, be exempt from tax on any dividend derived from outside Singapore (being paid out of capital gains derived from disposal of shares in China companies holding retail malls in China) and received in Singapore, subject to the conditions specified in the letter of approval dated 2nd June 2006 addressed to their tax agent.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 2) Order 2006?: Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S522-2006 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 still in force?: Yes — Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 take effect?: Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 have?: Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 contains 3 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 2) Order 2006?: The official text of Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 is published at sso.agc.gov.sg.

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Income Tax (Exemption of Foreign Income) (No. 2) Order 2006

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Enacted

1947

Sections

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 2) Order 2006?

Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S522-2006 1947, currently marked in force and first recorded in 1947.

Is Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 still in force?

Yes — Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 is currently in force.

When did Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 take effect?

Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 was first recorded in 1947.

How many regulations does Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 have?

Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 contains 3 regulations.

Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 2) Order 2006?

The official text of Income Tax (Exemption of Foreign Income) (No. 2) Order 2006 is published at sso.agc.gov.sg.

Something wrong on this page?