Singapore legislation
Regulation 2
of Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014
Regulation 2
Definitions
Amended byS 523/2015 wef 24/02/2015
In these Rules —“approved”, “container” and “container investment enterprise” have the same meanings as in section 43ZA(7) of the Income Tax Act (Cap. 134);“special purpose company” means any company that is established solely in order to own or lease any container.
Definition
“approved”, “container” and “container investment enterprise” have the same meanings as in section 43ZA(7) of the Income Tax Act (Cap. 134);
Definition
“special purpose company” means any company that is established solely in order to own or lease any container.
Amended byS 523/2015 wef 24/02/2015