Singapore legislation
Regulation 14D
of Income Tax (Supplementary Retirement Scheme) Regulations 2003
Regulation 14D
Definitions for regulations 14A, 14B and 14C
Amended byS 405/2015 wef 01/07/2015
Subregulation 1
In regulations 14A, 14B and 14C —
Definition
“application receipt date” means the date on which an SRS member’s application under regulation 14A(2) is received by the SRS operator;
Definition
“SRS member” includes, in the case of an SRS member who is deceased, the legal personal representative of the SRS member.
Subregulation 2
Amended byS 405/2015 wef 01/07/2015
For the purposes of regulations 14A, 14B and 14C, a reference to a deduction of an investment from the balance in an SRS account is a reference to a deduction of the sums representing that investment from the balance in that account.