Singapore legislation

Regulation 2

of Income Tax (Payment by Bank in Singapore to Bank outside Singapore — Section 13(4) Exemption) Notification 2024

Regulation 2

Definitions

Amended byS 770/2024 wef 31/12/2021S 770/2024 wef 31/12/2021S 770/2024 wef 01/07/2021

In this Notification —“bank in Singapore” means —

(a)

a bank that holds a licence granted under section 7 or 79 of the Banking Act 1970; or

(b)

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;“bank outside Singapore” means a financial institution that is licensed or approved (or exempt from licensing or approval) to carry on banking business outside Singapore, by a financial supervisory authority of the jurisdiction in which it carries on its banking business;“qualifying payment” means any income referred to in section 12(6) of the Act.

Definition

“bank in Singapore” means —

(a)

a bank that holds a licence granted under section 7 or 79 of the Banking Act 1970; or

(b)

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;

Amended byS 770/2024 wef 31/12/2021S 770/2024 wef 31/12/2021S 770/2024 wef 01/07/2021

Definition

“bank outside Singapore” means a financial institution that is licensed or approved (or exempt from licensing or approval) to carry on banking business outside Singapore, by a financial supervisory authority of the jurisdiction in which it carries on its banking business;

Definition

“qualifying payment” means any income referred to in section 12(6) of the Act.