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laws.sgby aturio
In forceAs enacted

Subsidiary Legislation

Income Tax (Exemption of Foreign Income) Order 2004

The text

reg 1Citation

This Order may be cited as the Income Tax (Exemption of Foreign Income) Order 2004.

reg 3MExemption

Singapore Pte Ltd is hereby granted exemption from tax on the foreign dividends received in Singapore from any country outside Singapore, subject to the terms and conditions specified in the letter of approval dated 20th August 2004 addressed to 3M Company.