Singapore legislation

Regulation 2

of Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P) Rules 2021

Regulation 2

Definitions

Amended byS 39/2023 wef 31/12/2021S 39/2023 wef 31/12/2021S 311/2024 wef 12/04/2024S 39/2023 wef 31/12/2021

In these Rules —“approved shipping investment enterprise” —

(a)

means an approved shipping investment enterprise mentioned in section 13P of the Act; and

(b)

includes a partnership approved by the Minister (or an authorised body) under section 13P of the Act as applied by section 36 of the Act;“approved shipping investment manager” means an approved shipping investment manager mentioned in section 43L of the Act.

Definition

“approved shipping investment enterprise” —

(a)

means an approved shipping investment enterprise mentioned in section 13P of the Act; and

(b)

includes a partnership approved by the Minister (or an authorised body) under section 13P of the Act as applied by section 36 of the Act;

Amended byS 39/2023 wef 31/12/2021S 39/2023 wef 31/12/2021S 311/2024 wef 12/04/2024

Definition

“approved shipping investment manager” means an approved shipping investment manager mentioned in section 43L of the Act.

Amended byS 39/2023 wef 31/12/2021

Read in full context — Income Tax (Related Party of Approved Shipping Investment Enterprise under Section 13P) Rules 2021 →