Singapore legislation

Regulation 7

of Income Tax (Exemption of Foreign Income) Order 2006

Regulation 7

Exemption for CapitaCommercial Trust

CapitaCommercial Trust shall, with effect from 14th February 2006, be exempt from tax on any interest derived from outside Singapore and received in Singapore, subject to the conditions specified in the letter of approval dated 14th February 2006 addressed to the tax agent of CapitaCommercial Trust.