Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 2) Order 2014.
/akn/sg/act/sub_leg/1947/ITA-S293-2014
Income Tax (Exemption of Foreign Income) (No. 2) Order 2014
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
- 2
Quick answer
About this subsidiary legislation
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.
Regulation 2
Exemption
Subregulation 1
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.
Subregulation 2
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.
Common questions
- What is Income Tax (Exemption of Foreign Income) (No. 2) Order 2014?
- 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.
- Is Income Tax (Exemption of Foreign Income) (No. 2) Order 2014 still in force?
- Yes — Income Tax (Exemption of Foreign Income) (No. 2) Order 2014 is currently in force.
- When did Income Tax (Exemption of Foreign Income) (No. 2) Order 2014 take effect?
- Income Tax (Exemption of Foreign Income) (No. 2) Order 2014 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) (No. 2) Order 2014 have?
- Income Tax (Exemption of Foreign Income) (No. 2) Order 2014 contains 2 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 2) Order 2014?
- The official text of Income Tax (Exemption of Foreign Income) (No. 2) Order 2014 is published at sso.agc.gov.sg.