Singapore legislation

Regulation 2

of Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules

Regulation 2

Qualifying criteria

Any machine, equipment or system installed, or any device or measure installed for any machine, equipment or process, for the purposes of preventing, controlling or reducing chemical exposure hazard which satisfies the criteria set out in the Schedule shall be deemed to be a machine, equipment or system which reduces or eliminates exposure to chemical risk, or an effective chemical hazard control device or measure, for the purposes of section 19A(1G) of the Act.

Read in full context — Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules →