Regulation 1
Citation
This Notification is the Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020.
/akn/sg/act/sub_leg/1947/ITA-S181-2020
Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 3
Quick answer
About this subsidiary legislation
Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S181-2020 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Amended byS 156/2022 wef 04/03/2022
Subregulation 1
Amended byS 156/2022 wef 04/03/2022
Rent or other payments accruing to a person resident outside Singapore under any lease or agreement entered into on or before 31 December 2027 in respect of the use of a container for the carriage of goods by sea, are exempt from tax.
Subregulation 2
Sub‑paragraph (1) does not apply if the rent or payments are derived from any operation carried on by the person through the person’s permanent establishment in Singapore.
Subregulation 3
In this paragraph, “container” means an article of equipment having a minimum volume of one TEU (twenty‑foot equivalent unit), designed and constructed for repeated use for the intermodal carriage of goods by road, rail or sea and for the interchange of such forms of transportation.
Regulation 3
Amendment of Notification
The Notifications Exemption from Tax of Interest, Royalties, etc., on Economic and Technological Development Loans (N 1) is amended by deleting G.N. Nos. S 12/79 and S 57/79 and their entries relating thereto.
Common questions
- What is Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020?
- Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S181-2020 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 still in force?
- Yes — Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 is currently in force.
- When did Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 take effect?
- Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 was first recorded in 1947.
- How many regulations does Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 have?
- Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 contains 3 regulations.
- Where can I read the official version of Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020?
- The official text of Income Tax (Use of Container — Section 13(4) Exemption) Notification 2020 is published at sso.agc.gov.sg.