Singapore legislation

Regulation 2

of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012

Regulation 2

Definitions

Amended byS 330/2024 wef 15/04/2024

In this Notification —“bank” means a bank that holds a bank licence under section 7 or 79 of the Banking Act 1970;“finance company” means a finance company licensed under the Finance Companies Act 1967;“merchant bank” means a merchant bank that, under the Banking Act 1970 —

(a)

holds a merchant bank licence; or (b)is treated as having been granted a merchant bank licence; “qualifying payment” means any of the following which is deemed under section 12(6) of the Act to be derived from Singapore:

(a)

any interest, commission, fee or other payment; (b)any income derived from loans.

Definition

“bank” means a bank that holds a bank licence under section 7 or 79 of the Banking Act 1970;

Definition

“finance company” means a finance company licensed under the Finance Companies Act 1967;

Definition

“merchant bank” means a merchant bank that, under the Banking Act 1970 —

(a)

holds a merchant bank licence; or (b)is treated as having been granted a merchant bank licence;

Definition

“qualifying payment” means any of the following which is deemed under section 12(6) of the Act to be derived from Singapore:

(a)

any interest, commission, fee or other payment; (b)any income derived from loans.

Amended byS 330/2024 wef 15/04/2024