Singapore legislation
Regulation 2
of Income Tax (Remission of Tax for Shipping Enterprises) Order 2013
Regulation 2
Definitions
Subregulation 1
In this Order —
Definition
“approved” and “international shipping enterprise” have the same meanings as in section 13F(6) of the Act;
Definition
“operating”, in relation to a ship, means any of the following: (a)the carriage of passengers, mail, livestock or goods by the ship outside the limits of the port of Singapore;
the charter of the ship for any use outside the limits of the port of Singapore;
the use of the ship outside the limits of the port of Singapore as a dredger, seismic ship, or for offshore oil or gas activity;
the use of the ship for towing or salvage operations outside the limits of the port of Singapore;
Definition
“ship” includes any dredger, seismic ship or any vessel used for offshore oil or gas activity;
Definition
“shipping enterprise” has the same meaning as in section 13A(16) of the Act.
Subregulation 2
In this Order, a reference to a ship being registered (provisionally or otherwise) under the Merchant Shipping Act (Cap. 179) at any particular time does not include a ship whose registry under that Act is closed or deemed to be closed or is suspended at that time.