Regulation 1
Citation
These Rules may be cited as the Income Tax (Efficient Pollution Control Equipment) Rules.
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Income Tax (Efficient Pollution Control Equipment) Rules is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-R10 1947, currently marked in force and first recorded in 1947.
Citation
These Rules may be cited as the Income Tax (Efficient Pollution Control Equipment) Rules.
Criteria for efficient pollution control equipment
Any equipment or device installed for the purposes of preventing, controlling or reducing air pollution or water pollution which satisfies the criteria set out in the Schedule shall be deemed to be an efficient pollution control equipment or device for the purposes of section 19A(1D) of the Act.
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