laws.sg

/akn/sg/act/sub_leg/1947/ITA-OR30A

Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
1

Quick answer

About this subsidiary legislation

Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR30A 1947, currently marked in force and first recorded in 1947.

Regulation

Suggest a correction

Income Tax Act(Chapter 134, Section 49)Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978O 30AG.N. No. S 176/1978REVISED EDITION 1990(25th March 1992)[4th August 1978]WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the Government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under the Act and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax under the Act notwithstanding anything in any written law:AND WHEREAS by an Agreement dated the first day of December 1966, between the Government of the Republic of Singapore and the Government of the United Kingdom of Great Britain and Northern Ireland, arrangements were made amongst other things for the avoidance of Double Taxation:AND WHEREAS by a Protocol dated the 21st day of July 1975 between the Government of the Republic of Singapore and the Government of the United Kingdom of Great Britain and Northern Ireland, the arrangements set out in the said Agreement were modified as prescribed in the said Protocol:NOW, THEREFORE, it is hereby declared by the Minister for Finance —

(a)

that the arrangements as modified by the said Protocol specified in the Schedule to this Order have been made with the Government of the United Kingdom of Great Britain and Northern Ireland; and

(b)

that it is expedient that those arrangements should have effect notwithstanding anything in any written law.[G.N. No. S 176/1978]

Common questions

What is Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978?
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-OR30A 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978 still in force?
Yes — Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978 is currently in force.
When did Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978 take effect?
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978 was first recorded in 1947.
How many regulations does Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978 have?
Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978 contains 1 regulation.
Where can I read the official version of Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978?
The official text of Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) (Supplementary) Order 1978 is published at sso.agc.gov.sg.