Regulation 1
Citation
This Order is the Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020.
/akn/sg/act/sub_leg/1947/ITA-S989-2020
Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S989-2020 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividends received in Singapore by ST Engineering Aerospace Resources Pte. Ltd. (a company incorporated in Singapore) in the basis periods for the year of assessment 2021 and subsequent years of assessment from the following companies which are incorporated in Ireland, are exempt from tax:
(a)
Capella 1 Leasing Limited; (b)Capella 2 Leasing Limited.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter of approval dated 13 October 2020 addressed to KPMG Services Pte. Ltd.
Common questions
- What is Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020?
- Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S989-2020 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020 still in force?
- Yes — Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020 is currently in force.
- When did Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020 take effect?
- Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020 was first recorded in 1947.
- How many regulations does Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020 have?
- Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020 contains 2 regulations.
- Where can I read the official version of Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020?
- The official text of Income Tax (ST Engineering Aerospace Resources Pte. Ltd. — Section 13(12) Exemption) Order 2020 is published at sso.agc.gov.sg.