Regulation 3

For the year of assessment 2012 and every subsequent year of assessment, the tax payable on the first $20,000 of the income mentioned in sub‑paragraph (2) of an incapacitated person who is not resident in Singapore, is remitted.

The income to which sub‑paragraph (1) applies is any payment made to the incapacitated person, out of income paid to an estate of which the person is a beneficiary, from the investment of the Common Fund.