Singapore legislation

Regulation 3

of Income Tax (Initial Allowance in respect of BP Singapore Pte. Ltd., Caltex Operations Ltd. and Singapore Petroleum Co. Pte. Ltd. Joint-Venture Hydrocracker Complex) Order

Regulation 3

Application of initial allowance

Subregulation 1

The initial allowance made under this Order shall apply only if the construction of buildings or structures and the installation of machinery or plant for the Hydrocracker Complex are completed not later than 30th June 1986.

Subregulation 2

The Minister may waive the conditions specified in sub-paragraph (1).