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Updated 14 Oct 2026, 09:20

Laws
Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010
reg 3D

In forceAs enactedCurrent version · As enactedSee versions on Singapore Statutes Online(opens the publisher’s site)

Contents

Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010

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1Citation and commencement
2Definitions
3Exemption from tax under section 13U(1)(a) of Act
3AExemption from tax under section 13U(1)(b) of Act
3BExemption from tax under section 13U(1)(c) of Act
3CExemption from tax under section 13U(1)(d) of Act
3DRepealed
4No deduction in respect of loss arising from designated investment
5Determination of income exempt from tax
6Recovery of tax from partner of approved partnership
7Annual declaration

Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 · As enacted

Regulation 3D

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Official textFrom Singapore Statutes Online, unchanged

Repealed

[Deleted by S 56/2025 wef 20/01/2025]

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Details

Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010 · reg 3D

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Where this comes from

Singapore Statutes Online · Income Tax (Exemption of Income Arising from Funds Managed in Singapore by Fund Manager) Regulations 2010, As enacted. Reader record updated on 2 Aug 2026.

Singapore legislation is Government copyright, used with the permission of the Attorney-General’s Chambers. Check Singapore Statutes Online for the latest version.

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Free to read. Laws come from Singapore Statutes Online and court decisions from eLitigation, their official publishers. Check the official version before you rely on it. Singapore legislation is Government copyright, used with the permission of the Attorney-General’s Chambers. Check Singapore Statutes Online for the latest version.

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Updated 14 Oct 2026, 09:20