Singapore legislation
Regulation 1
of Income Tax (Grant-Making Philanthropic Organisations) Regulations 2009
Regulation 1
Citation and commencement
These Regulations may be cited as the Income Tax (Grant-Making Philanthropic Organisations) Regulations 2009 and subject to paragraph (2), shall be deemed to have come into operation on 15th February 2007.(2) No liability to pay any financial penalty under section 37(18B) of the Act shall arise in respect of any act or omission prior to 5th November 2009.
Subregulation 1
These Regulations may be cited as the Income Tax (Grant-Making Philanthropic Organisations) Regulations 2009 and subject to paragraph (2), shall be deemed to have come into operation on 15th February 2007.
Subregulation 2
No liability to pay any financial penalty under section 37(18B) of the Act shall arise in respect of any act or omission prior to 5th November 2009.