Singapore legislation
Regulation 2
Regulation 2
Definitions
In this Order —“IRAS e‑tax guide” means the IRAS e‑tax guide entitled “Income Tax: Tax Exemption under Section 13(12) for Specified Scenarios, Real Estate Investment Trusts and Qualifying Offshore Infrastructure Project/Asset (Third Edition)” published on 19 June 2015;“scenario” means a scenario (including Scenario F) described in paragraph 4.2 in the IRAS e‑tax guide, being one in which income from a source in a country outside Singapore may be received in Singapore;“Scenario F” means the scenario described in paragraph 4.2.6 in the IRAS e‑tax guide, being one in which income from a source in a country outside Singapore may be received in Singapore.
Definition
“IRAS e‑tax guide” means the IRAS e‑tax guide entitled “Income Tax: Tax Exemption under Section 13(12) for Specified Scenarios, Real Estate Investment Trusts and Qualifying Offshore Infrastructure Project/Asset (Third Edition)” published on 19 June 2015;
Definition
“scenario” means a scenario (including Scenario F) described in paragraph 4.2 in the IRAS e‑tax guide, being one in which income from a source in a country outside Singapore may be received in Singapore;
Definition
“Scenario F” means the scenario described in paragraph 4.2.6 in the IRAS e‑tax guide, being one in which income from a source in a country outside Singapore may be received in Singapore.