Regulation 5
Amendment of Schedule
of Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2026
Subsidiary LegislationIn forceProvision 5 of 5
Regulation 5
In the principal Regulations, in the Schedule —
(a)
in Part D, in the Part heading, replace “ON OR AFTER 9 MARCH 2020” with “BETWEEN 9 MARCH 2020 AND 18 FEBRUARY 2022 (BOTH DATES INCLUSIVE)”; and
(b)
after Part D, insert —“PART ESpecified income in relation to income derived on or after 19 February 20221. Any income specified in Part B of the Fifth Schedule to the Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010.”.