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Income Tax (Exemption of Foreign Income) (No. 3) Order 2018

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Foreign Income) (No. 3) Order 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S325-2018 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

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This Order is the Income Tax (Exemption of Foreign Income) (No. 3) Order 2018 and is deemed to have come into operation on 10 May 2018.

Regulation 2

Exemption

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Subregulation 1

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Income comprising dividends that are received in Singapore by Pacific International Lines (Private) Limited (a company incorporated in Singapore) on or after 10 May 2018 from Pacific International Lines (United Arab Emirates) LLC (a company incorporated in the United Arab Emirates), is exempt from tax.

Subregulation 2

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The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 10 May 2018 addressed to Pacific International Lines (Private) Limited.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 3) Order 2018?
Income Tax (Exemption of Foreign Income) (No. 3) Order 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S325-2018 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 3) Order 2018 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 3) Order 2018 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 3) Order 2018 take effect?
Income Tax (Exemption of Foreign Income) (No. 3) Order 2018 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 3) Order 2018 have?
Income Tax (Exemption of Foreign Income) (No. 3) Order 2018 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 3) Order 2018?
The official text of Income Tax (Exemption of Foreign Income) (No. 3) Order 2018 is published at sso.agc.gov.sg.