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Income Tax (Exemption under Section 13ZA(3)) Rules 2020/Regulation 2

Singapore legislation

Regulation 2

of Income Tax (Exemption under Section 13ZA(3)) Rules 2020

Regulation 2

Definitions

In these Rules, “COVID‑19” and “COVID‑19 event” have the meanings given by section 13ZA(6) of the Act.

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Read in full context — Income Tax (Exemption under Section 13ZA(3)) Rules 2020 →

Parent legislation

Income Tax (Exemption under Section 13ZA(3)) Rules 2020

Subsidiary LegislationIn force

Provision 2 of 4

Read in full context — Income Tax (Exemption under Section 13ZA(3)) Rules 2020 →
←PreviousRegulation 1 · Citation and commencementNextRegulation 3 · Exemption for provision of place of residence or allowance for accommodation→
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