Regulation 1
Citation and commencement
These Rules are the Income Tax (Meaning of “Prescribed Property” in Section 13X(6)) Rules 2022 and are deemed to have come into operation on 16 November 2021.
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Income Tax (Meaning of Prescribed Property in Section 13X(6)) Rules 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S609-2022 1947, currently marked in force and first recorded in 1947.
Citation and commencement
These Rules are the Income Tax (Meaning of “Prescribed Property” in Section 13X(6)) Rules 2022 and are deemed to have come into operation on 16 November 2021.
Meaning of “prescribed property”
For the purposes of section 13X(5A) of the Act, “prescribed property” is any non-residential property.
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