Singapore legislation
Regulation 4
of Income Tax (Tax Incentives for Partnerships) Regulations 2012
Regulation 4
Changes in composition of partnership or approved partnership
Amended byS 312/2024 wef 12/04/2024S 312/2024 wef 12/04/2024
The precedent partner of —
(a)
a partnership claiming an allowance under section 19B; or
(b)
an approved partnership,shall give written notice to the Minister or an authorised body for the purpose of these Regulations, of any change in the composition of the partnership or approved partnership, immediately after the change or within such longer period as may be allowed by the Minister or such person as he may appoint.