Singapore legislation
Regulation 2
of Stamp Duties (Shipping Investment Enterprise) (Remission) Rules 2014
Regulation 2
Definitions
In these Rules —“approved shipping investment enterprise” means a shipping investment enterprise approved under section 13S(2) of the Income Tax Act (Cap. 134);[Deleted by S 85/2017 wef 01/03/2011][Deleted by S 85/2017 wef 11/04/2016]“ship” has the same meaning as in section 2(1) of the Merchant Shipping Act (Cap. 179);“shipping investment enterprise” has the same meaning as in section 13S(20) of the Income Tax Act;“special purpose company” means any company that is established solely in order to own or operate any sea‑going ship.
Definition
“approved shipping investment enterprise” means a shipping investment enterprise approved under section 13S(2) of the Income Tax Act (Cap. 134);
Definition
“ship” has the same meaning as in section 2(1) of the Merchant Shipping Act (Cap. 179);
Definition
“shipping investment enterprise” has the same meaning as in section 13S(20) of the Income Tax Act;
Definition
“special purpose company” means any company that is established solely in order to own or operate any sea‑going ship.