Singapore legislation

Regulation 5

of Income Tax (Exemption of Income of Trustee of Trust Fund Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010

Regulation 5

Prescribed income for tax exemption

Amended byS 9/2011 wef 01/09/2007

Subject to regulations 5A and 6, the income exempt from tax under section 13C of the Act is the specified income derived by a trustee of a prescribed trust fund from funds managed in Singapore by any fund manager in respect of designated investments.

Read in full context — Income Tax (Exemption of Income of Trustee of Trust Fund Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 →