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Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
4

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-N10 1947, currently marked in force and first recorded in 1947.

Regulation 1

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Amended byS 24/96

The swap payments made by Pescara Pte Ltd to Hill Samuel Bank Limited, England, under the International Swap Dealers Association, Inc. (ISDA) Master Agreement dated 14th December 1995 shall be exempt from income tax from 14th December 1995 to 19th December 2005.

Regulation 2

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Amended byS 40/96

There shall be exempt from withholding tax from 1st September 1995 to 3rd October 2000 —

(a)

the interest payable by Singapore Technologies Pte Ltd under the Loan Agreement dated 1st September 1995; and

(b)

the swap payment payable by Singapore Technologies Pte Ltd to Westpac Banking Corporation, Australia under the International Swap Dealers Association, Inc. (ISDA) Master Agreement dated 1st September 1995.

Regulation 3

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Amended byS 41/96

The interest payable by Nan Shipping Pte. Limited under the Loan Agreement dated 3rd August 1995 shall be exempt from income tax from 3rd August 1995 to 5th April 2000.

Regulation 4

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The interest payable by the companies set out in the first column of the Schedule to SCL Noa Co., Ltd, Japan and SCL Southern Cross Co., Ltd, Japan under the agreements set out opposite thereto in the second column shall be exempt from income tax from 21st July 1995 to 30th June 2000.

Common questions

What is Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-N10 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification still in force?
Yes — Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification is currently in force.
When did Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification take effect?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification was first recorded in 1947.
How many regulations does Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification have?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification contains 4 regulations.
Where can I read the official version of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification?
The official text of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (Consolidation) Notification is published at sso.agc.gov.sg.