Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 2) Order 2014.
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Income Tax (Exemption of Foreign Income) (No. 2) Order 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S293-2014 1947, currently marked in force and first recorded in 1947.
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 2) Order 2014.
Exemption
Sembcorp Utilities Pte Ltd is hereby granted exemption from tax on the dividends received in Singapore on 12th December 2011 from SCU Mauritius Pte Ltd, a company located in Mauritius.
The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 15th January 2014 addressed to Sembcorp Utilities Pte Ltd.
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