Singapore legislation
Regulation 2
of Income Tax (Exemption of Foreign Income) (No. 2) Order 2014
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.