Singapore legislation
Regulation 2
of Income Tax (Related Party of Approved Container Investment Enterprise under Section 43P) Rules 2021
Regulation 2
Definitions
In these Rules —“approved container investment enterprise” —
means an approved container investment enterprise mentioned in section 43P of the Act; and
includes a partnership approved by the Minister (or an authorised body) under section 43P of the Act as applied by section 36 of the Act;“approved container investment manager” means an approved container investment manager mentioned in section 43Q of the Act.
Definition
“approved container investment enterprise” —
means an approved container investment enterprise mentioned in section 43P of the Act; and
includes a partnership approved by the Minister (or an authorised body) under section 43P of the Act as applied by section 36 of the Act;
Definition
“approved container investment manager” means an approved container investment manager mentioned in section 43Q of the Act.