Regulation 1
Citation and commencement
These Regulations are the Securities and Futures (Offers of Investments) (Exemption for Depositary Receipts) (Amendment) Regulations 2026 and come into operation on 3 July 2026.
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Securities and Futures (Offers of Investments) (Exemption for Depositary Receipts) (Amendment) Regulations 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation S478 2026, currently marked in force and first recorded in 2026.
Citation and commencement
These Regulations are the Securities and Futures (Offers of Investments) (Exemption for Depositary Receipts) (Amendment) Regulations 2026 and come into operation on 3 July 2026.
Amendment of regulation 2
In the Securities and Futures (Offers of Investments) (Exemption for Depositary Receipts) Regulations 2023 (G.N. No. S 2/2023), in regulation 2 —
in paragraph (1), replace the definition of “depositary receipt” with —“ “depositary receipt” means a depositary receipt that is prescribed as “securities” under the Securities and Futures (Prescribed Securities) Regulations 2026 (G.N. No. S 424/2026);”;
in paragraph (1), in the definition of “rights issue depositary receipt”, in paragraph (a), replace sub‑paragraph (ii) with —“(ii)where the underlying securities are other depositary receipts, the issuer of the shares or units in a business trust that are the underlying securities of those other depositary receipts; and”;
in paragraph (1), in the definition of “rights issue depositary receipt”, in paragraph (b)(i), replace “depository” with “depositary”;
in paragraph (1), in the definition of “specified exchange”, in paragraph (c), replace the semi‑colon at the end with a full‑stop;
in paragraph (1), delete the definition of “underlying securities”; and
delete paragraph (2).
Amendment of regulation 3
In the Securities and Futures (Offers of Investments) (Exemption for Depositary Receipts) Regulations 2023, in regulation 3 —
in paragraph (b), replace sub‑paragraph (ii) with —“(ii)where the underlying securities are other depositary receipts —
the issuer of those other depositary receipts; or
the issuer of the shares or units in a business trust that are the underlying securities of those other depositary receipts; and”; and
in paragraph (c), replace “depository” wherever it appears with “depositary”.
If one provision's text doesn't match the official source, use Suggest a fix beside that provision — it opens an editor next to the source document. For anything else — a missing amendment, a broken link, out-of-date content, or a removal request — report it here.