In forceAmendedAs enactedCurrent version · As enactedSee versions on Singapore Statutes Online(opens the publisher’s site)
Income Tax (International Tax Compliance Agreements) (United States of America) Regulations 2020 · As enacted · Part 1 · Preliminary
6. Meaning of “depository institution”
Feedback & supportAmended
Last amended by an amending law of 2024. 2 amendments in all.
In these Regulations, “depository institution” means —
(a)
a bank that holds a licence under section 7 or 79 of the Banking Act 1970;
(b)
a finance company licensed under the Finance Companies Act 1967; or
(c)
a merchant bank that holds a merchant bank licence, or is treated as having been granted a merchant bank licence, under the Banking Act 1970.