Regulation 2
Definitions
of Stamp Duties (Shipping Investment Enterprise) (Remission) Rules 2008
Subsidiary LegislationIn forceProvision 2 of 3
Regulation 2
In these Rules —“approved shipping investment enterprise” and “sea-going ship” have the same meanings as in section 13S of the Income Tax Act (Cap. 134);“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” and “sea-going ship” have the same meanings as in section 13S of the Income Tax Act (Cap. 134);
Definition
“special purpose company” means any company that is established solely in order to own or operate any sea-going ship.