Singapore legislation

Regulation 1

of Income Tax (Income from Finance Leases) Regulations

Regulation 1

Citation and application

These Regulations may be cited as the Income Tax (Income from Finance Leases) Regulations.(2) These Regulations shall apply to any finance lease entered into on or after 1st April 1990.

Subregulation 1

These Regulations may be cited as the Income Tax (Income from Finance Leases) Regulations.

Subregulation 2

These Regulations shall apply to any finance lease entered into on or after 1st April 1990.

Read in full context — Income Tax (Income from Finance Leases) Regulations →