Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 3) Order 2014.
/akn/sg/act/sub_leg/1947/ITA-S334-2014
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Quick answer
Income Tax (Exemption of Foreign Income) (No. 3) Order 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S334-2014 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. 3) Order 2014.
Exemption
MD Aviation Capital Pte Ltd is hereby granted exemption from tax on the dividends received in Singapore on or after 26th September 2013 from MDAC Malta Limited, a company located in Malta.
The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 19th February 2014 addressed to MD Aviation Capital Pte Ltd.