Regulation 1
Citation
This Order may be cited as the Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000.
/akn/sg/act/sub_leg/1947/ITA-S148-2000
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S148-2000 1947, currently marked in force and first recorded in 1947.
Regulation 2
Declaration of provisions in accounts
It is hereby declared that under section 14I(3) of the Act, the provisions in the accounts of the Union Bank of Switzerland and Swiss Bank Corporation which have been transferred to UBS AG —
(a)
shall not be deemed under section 14I(2)(b) of the Act to be trading receipts of the Union Bank of Switzerland and Swiss Bank Corporation; and
(b)
shall for the purposes of section 14I of the Act be treated as having been allowed to UBS AG as a deduction under that section, subject to the conditions specified in the letter of approval dated 28th February 2000.
Common questions
- What is Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000?
- Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S148-2000 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000 still in force?
- Yes — Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000 is currently in force.
- When did Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000 take effect?
- Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000 was first recorded in 1947.
- How many regulations does Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000 have?
- Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000 contains 2 regulations.
- Where can I read the official version of Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000?
- The official text of Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 3) Order 2000 is published at sso.agc.gov.sg.