Singapore legislation
Regulation 3
of Income Tax (Qualifying Project Debt Securities) Regulations 2008
Regulation 3
Prescribed conditions for tax exemption on income from qualifying project debt securities
Amended byS 238/2016 wef 28/06/2013S 238/2016 wef 28/06/2013
The exemption from tax under section 13(1)(b) of the Act shall not apply if the issuer of the qualifying project debt securities, or such other person as the Authority may direct, has not furnished to the Authority —
(a)
a return on the qualifying project debt securities within such period as the Authority may specify; and (b)such other particulars in connection with the qualifying project debt securities as the Authority may require.