Singapore legislation
Regulation 3E
Regulation 3E
Prescribed condition for tax exemption under section 13(1)(bd) of Act
Amended byS 240/2016 wef 28/06/2013S 268/2009 wef 16/02/2009S 240/2016 wef 28/06/2013
The exemption from tax under section 13(1)(bd) of the Act shall not apply if the issuer of the Islamic debt securities, or such other person as the Authority may direct, has not furnished to the Authority —
(a)
a return on the debt securities within such period as the Authority may specify; and
(b)
such other particulars in connection with those securities as the Authority may require.