Regulation 1
Citation and commencement
These Rules are the Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) Rules 2026 and are deemed to have come into operation on 1 January 2013.
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Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) Rules 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S386 2026, currently marked in force and first recorded in 2026.
Citation and commencement
These Rules are the Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) Rules 2026 and are deemed to have come into operation on 1 January 2013.
Prescribed website for section 13(1)(zpa) of Act
For the purposes of section 13(1)(zpa) of the Act, the prescribed Internet website is https://www.skillsconnect.gov.sg.
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