Regulation 1
Citation and commencement
This Notification is the Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 and is deemed to have come into operation on 1 July 2014.
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Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S116-2016 1947, currently marked in force and first recorded in 1947.
Citation and commencement
This Notification is the Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2016 and is deemed to have come into operation on 1 July 2014.
Exemption
The royalties payable by ESS (a partnership formed under the laws of the State of Delaware, USA), during the period specified in sub‑paragraph (2) under an agreement specified in the letter dated 16 September 2015 addressed to ESS and Fox International Channels Singapore Pte. Ltd. (called in this paragraph the 16 September 2015 letter), are exempt from tax.
The period for the purpose of sub‑paragraph (1) commences on 1 July 2014 and ends on the earlier of the following dates: (a)31 December 2015;
the date of termination of the agreement.
The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the 16 September 2015 letter.
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