In forceAs enactedCurrent version · As enacted
Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2026 · As enacted · Part 2 · Amendments Commencing 19 February 2019
2. Amendment of regulation 2
Feedback & supportIn the Income Tax (Exemption of Income of Foreign Trusts) Regulations (Rg 24) (called in these Regulations the principal Regulations), in regulation 2, in the definition of “specified income” —
(a)
in paragraph (c), replace “8 March 2020” with “18 February 2019”;
(b)
in paragraph (c), delete “and” at the end; and
(c)
after paragraph (c), insert —“(ca)in relation to income derived between 19 February 2019 and 8 March 2020 (both dates inclusive), income specified in Part CA of the Schedule; and”.