Regulation 1
Citation
This Order is the Income Tax (Saturn1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026.
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Income Tax (Saturn1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S514 2026, currently marked in force and first recorded in 2026.
Citation
This Order is the Income Tax (Saturn1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026.
Exemption
Any partnership profit described in sub‑paragraph (2) that is distributed by Blacksaif Pipelines Holdings Aggregator L.P. (a private fund limited partnership registered in Scotland) and received in Singapore by Saturn1 Infrastructure Holdings Pte. Ltd. (a company incorporated in Singapore) on or after 23 February 2022 is exempt from tax.
Sub‑paragraph (1) applies to partnership profit that is paid out of interest income or dividend income that —
is received by Blacksaif Pipelines Holdings Aggregator L.P. from Greensaif Pipelines Topco S.à r.l. (a company incorporated in Luxembourg); and
originates from income derived by Aramco Gas Pipelines Company (a limited liability company incorporated in Saudi Arabia) from a gas pipelines network located in Saudi Arabia used for gas distribution and transmission.
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 4 June 2026 that is issued on behalf of the Minister for Finance and addressed to EY Corporate Advisors Pte. Ltd.
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