Regulation 1
Citation
This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2000.
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Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2000 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S372-2000 1947, currently marked in force and first recorded in 1947.
Citation
This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) Notification 2000.
Exemption
There shall be exempt from withholding tax the interest payable by Singapore Aircraft Leasing Enterprise (S.A.L.E.) Pte. Ltd. to the following banks under the Loan Agreement dated 27th March 2000, from 31st March 2000 to 30th April 2011:
Helaba Dublin Landesbank Hessen-Thüringen International, Ireland branch;
Landesbank Sachsen Girozentrale, Germany branch;
Raiffeisen Zentralbank Osterreich AG, Malta or Austria branch;
Abu Dhabi Investment Company, UAE branch;
Banca Commerciale Italiana S.p.A., UK branch; and
Gulf International Bank B.S.C., UAE branch.
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