Singapore legislation
Regulation 2
of Income Tax (Exemption of Income of Approved Venture Company) Regulations
Regulation 2
Exemption
Amended byS 678/2016 wef 27/12/2016S 221/2026 wef 19/02/2020S 306/2024 wef 31/12/2021S 678/2016 wef 27/12/2016S 306/2024 wef 12/04/2024S 306/2024 wef 12/04/2024
Subregulation 1
Amended byS 678/2016 wef 27/12/2016S 221/2026 wef 19/02/2020S 306/2024 wef 31/12/2021
Subject to these Regulations and section 13G of the Act, the specified income of an approved venture company derived by it from any authorised investment shall be exempt from tax.
Subregulation 2
Amended byS 678/2016 wef 27/12/2016S 306/2024 wef 12/04/2024
The exemption from tax under paragraph (1) in respect of the approved venture company shall be for such period as the Minister, or an authorised body, may specify.
Subregulation 3
Amended byS 306/2024 wef 12/04/2024
Paragraph (1) shall apply in relation to an approved venture company from such date as the Minister, or an authorised body, may specify.