Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2026 · As enacted · Part 2 · Amendments Commencing 19 February 2019
3. Amendment of Schedule
Feedback & supportIn the principal Regulations, in the Schedule —
in Part C, in the Part heading, replace “8 MARCH 2020” with “18 FEBRUARY 2019”; (b)after Part C, insert —“Part CASpecified income in relation to income derived Between 19 February 2019 and 8 March 2020 (both dates inclusive)
1. Any income specified in Part B of the Fourth Schedule to the Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010.
2. Any income or gain —
derived or deemed to be derived from Singapore; and
paid out of income of a company formed under the laws of any state of the United States of America as a limited liability company, or under the laws of any other foreign country as a limited liability company or its equivalent, being income on which tax is paid or payable in Singapore.”; and
in Part D, in paragraph 1, replace “Third Schedule” with “Fourth Schedule”.