Regulation 1
Citation
This Order is the Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022.
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Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S492-2022 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (FLCT UK Pte. Ltd. — Section 13(12) Exemption) Order 2022.
Exemption
The following income received in Singapore by FLCT UK Pte. Ltd. (a company incorporated in Singapore) from Maxis Business Park Limited (a company incorporated in Jersey) on or after 22 June 2021 is exempt from tax:
dividend income;
interest income.
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter of approval dated 22 June 2021 addressed to EY Corporate Advisors Pte. Ltd.
Revocation
The Income Tax (Frasers Logistics & Commercial Trust UK Pte. Ltd. — Section 13(12) Exemption) Order 2021 (G.N. No. S 754/2021) is revoked.
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