Singapore legislation

Regulation 1

of Income Tax (Tax Incentives for Partnerships) Regulations 2012

Regulation 1

Citation and commencement

These Regulations may be cited as the Income Tax (Tax Incentives for Partnerships) Regulations 2012 and shall, with the exception of regulation 4, be deemed to have come into operation on 1st April 2008.(2) Regulation 4 shall come into operation on 28th December 2012.

Subregulation 1

These Regulations may be cited as the Income Tax (Tax Incentives for Partnerships) Regulations 2012 and shall, with the exception of regulation 4, be deemed to have come into operation on 1st April 2008.

Subregulation 2

Regulation 4 shall come into operation on 28th December 2012.