Regulation 1
Citation and commencement
These Rules are the Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 and come into operation on 6 December 2022.
/akn/sg/act/sub_leg/1947/ITA-S944-2022
Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 4
Quick answer
About this subsidiary legislation
Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S944-2022 1947, currently marked in force and first recorded in 1947.
Regulation 2
Financial sector incentive companies approved before 6 December 2022
Regulations made under section 43J of the Act that are in force immediately before 6 December 2022 are not invalid despite any inconsistency with that section as amended by section 61 of the Income Tax (Amendment) Act 2020, and continue to apply in relation to a company approved as a financial sector incentive company under that section before that date where that approval is still in force as at that date.
Regulation 3
Insurers approved before 6 December 2022
Regulations made under section 43C of the Act that are in force immediately before 6 December 2022 are not invalid despite any inconsistency with that section as amended by section 61 of the Income Tax (Amendment) Act 2020, and continue to apply in relation to any insurer approved before that date under those regulations where that approval is still in force as at that date.
Regulation 4
Insurance brokers approved before 6 December 2022
Regulations made under section 43R of the Act that are in force immediately before 6 December 2022 are not invalid despite any inconsistency with that section as amended by section 61 of the Income Tax (Amendment) Act 2020, and continue to apply in relation to an insurance broker approved under that section before that date where that approval is still in force as at that date.
Common questions
- What is Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022?
- Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S944-2022 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 still in force?
- Yes — Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 is currently in force.
- When did Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 take effect?
- Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 was first recorded in 1947.
- How many regulations does Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 have?
- Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 contains 4 regulations.
- Where can I read the official version of Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022?
- The official text of Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022 is published at sso.agc.gov.sg.