In forceAs enactedCurrent version · As enacted
Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2026 · As enacted · Part 3 · Amendments Commencing 19 February 2022
5. Amendment of Schedule
Feedback & supportIn 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.”.