Singapore legislation
Regulation 2
of Income Tax (Saving Provisions — Assignment of Functions under Section 3A) Rules 2022
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.