Regulation 1
Citation and commencement
This Notification is the Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026 and is deemed to have come into operation on 1 October 2025.
/akn/sg/act/sub_leg/1947/ITA-S14-2026
Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S14-2026 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The interest, commission, fee and other payments payable during the period from 1 October 2025 to 30 June 2037 (both dates inclusive) by the borrowers mentioned in the first column of the following table to any person who is not resident in Singapore in connection with the respective financing arrangements mentioned in the second column of the table for the respective amounts of financing mentioned in the third column of the table, are exempt from tax.First columnSecond columnThird columnBorrowerFinancing arrangementAmount of financing (US$)Seaspan Corporation Pte. Ltd.Indenture agreement dated 14 July 2021750,000,000Seaspan Holdco III Ltd.Credit agreement dated 3 March 2023560,700,000Credit agreement dated 3 March 20231,390,000,000Note purchase agreement dated 21 May 2021500,000,000Note purchase agreement dated 17 May 2022500,000,000Swap agreement dated 5 February 202032,000,000Swap agreement dated 25 January 2021100,000,000Swap agreement dated 11 February 2021100,000,000Swap agreement dated 28 January 2022500,000,000Swap agreement dated 7 September 2023250,000,000
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 18 November 2025 that is issued on behalf of the Minister for Finance and addressed to KPMG Services Pte. Ltd.
Common questions
- What is Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026?
- Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S14-2026 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026 still in force?
- Yes — Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026 is currently in force.
- When did Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026 take effect?
- Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026 was first recorded in 1947.
- How many regulations does Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026 have?
- Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026 contains 2 regulations.
- Where can I read the official version of Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026?
- The official text of Income Tax (Seaspan Corporation Pte. Ltd., etc. — Section 13(4) Exemption) Notification 2026 is published at sso.agc.gov.sg.